date:Oct 30, 2012
between payment performance of the biggest and smallest businesses has continued to close.
This is a sign of improved behaviour among larger businesses. Understanding how quickly clients are paying their invoices provides firms with an early warning sign of potential issues, so that they can plan for any debt or work with firms that are struggling.
Late payment or insolvency
Firth added that the change between the second and third quarter indicated potential cash flow issues in recent months