Andreas Haaker

Independent

SCHOLARLY PAPERS

5

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Scholarly Papers (5)

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1.

To Manipulate or Not to Manipulate – A Short Comment on Bankster Reputation as a 'Focal Arbitrator' in the Game of Interest Rate Manipulation

Number of pages: 7 Posted: 01 Aug 2012 Last Revised: 02 Aug 2012
Andreas Haaker
Independent
Downloads 99 (361,122)

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LIBOR, Interest Rate Manipulation, Game Theory, Focal Point

2.

Useful Trends of German Current Value Accounting?

Journal of Global Economics, Forthcoming
Posted: 22 Feb 2016
Andreas Haaker and Patrick Velte
Independent and Leuphana University of Lueneburg

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Financial Accounting; Fair Value Accounting; German Accounting

3.

The Future of European Creditor Protection and Capital Maintenance from a German Perspective

13 German Law Journal 637-658 (2012)
Posted: 01 Aug 2012
Andreas Haaker
Independent

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capital maintenance, creditor protection, solvency test, IFRS, German Commercial Code, dividend payouts

4.

Herbert Hax’s Basic Principles for Measuring Performance and their Application to Credit Risk Accounting

Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung, Vol. 64. pp. 71-110, 2012
Posted: 12 Feb 2012
Andreas Haaker
Independent

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accounting for credit risks, expected loss approach, dynamic provisioning, incurred loss approach, performance measurement

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German Accounting Standards Board, Capital maintenance, Creditor protection, Solvency test, IFRS, German Commercial Code, Dividend payouts