...Usha R. Mittoo; Simone Varotto Purpose The purpose of this paper is to investigate the relationship between liquidity and credit risk, and employ the findings to estimate the Incremental Risk Charge (IRC), the new credit risk capital add‐on introduced by the Basel Committee for banks' trading...

...Olga María Rodríguez‐Rodríguez Purpose The purposes of the study are to: contribute evidence on the role played by ordinary commercial firms in providing finance to other firms by granting trade credit to customers; and test some theories about the motives of small and medium‐sized firms...