Economic literature reveals a lack of a general theory on trade credit. This paper reviews the main theoretical and empirical contributions providing a simple but complete guide to researchers. Likewise, future research is encouraged by showing the puzzled and less explored features of trade...

The main purpose of this paper is to study the problem created by the lack of information about the credit history of some debtors in the databases used to develop credit scoring models and the use of information about behavior compiled by a credit risk register as a potential solution to the...