Traditionally, corporate treasury management has been strategically based on the idea of advancing collections and delaying payments, which has been regulated through the intermediation of financial entities using, for example, credit accounts. New technologies applied to the financial field...

The purpose of this article is to provide an overview of corporate treasury management, understood as the application of cash management. The decision-making actions of treasury department heads are analysed and have been confirmed by empirical evidence. This article seeks to contribute to the...