Article 4, Volume 4 Issue 1

Credit Scoring for the Supermarket and Retailing Industry: Analysis and Application Proposal


Raffaele Manini – (Universitat Pompeu Fabra)

Oriol Amat – (Universitat Pompeu Fabra)

Received November 3, 2017; accepted November 25, 2017.


This paper develops and tests a credit scoring model focused on the supermarket and retailing industry which can help financial institutions in assessing credit requests coming from customers belonging to these industries category. The empirical study has the objective of answering two questions:

(1) Which ratios better discriminate the companies based on their being solvent or insolvent?
(2) What is the relative importance of these ratios?

To do this, several statistical techniques with a multifactorial focus have been applied. The overall approach is the same as the one in Altman (1968), but the application of the design as well as the purpose of it are different. Through the application of several statistical techniques, the credit scoring model has been proved to be effective in assessing credit scoring applications within the supermarket and retailing industry under certain conditions.

Este documento desarrolla y prueba un modelo de calificación crediticia centrado en la industria de supermercados y minoristas que puede ayudar a las instituciones financieras a evaluar las solicitudes de crédito provenientes de clientes que pertenecen a la categoría de estas industrias. El estudio empírico tiene el objetivo de responder dos preguntas:

(1) ¿Qué proporciones discriminan mejor a las empresas por ser solventes o insolventes?
(2) ¿Cuál es la importancia relativa de estas proporciones?

Para hacer esto, se han aplicado varias técnicas estadísticas con un enfoque multifactorial. El enfoque general es el mismo que el de Altman (1968), pero la aplicación del diseño y el propósito del mismo son diferentes. Mediante la aplicación de varias técnicas estadísticas, se ha demostrado que el modelo de calificación crediticia es eficaz para evaluar las aplicaciones de calificación crediticia dentro de la industria de supermercados y minoristas bajo ciertas condiciones.


Amat, O., & Manini, R. (2017). Credit scoring for the supermarket and retailing industry: analysis and application proposal. European Accounting and Management Review, 4(1), 75-88.



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