@phdthesis{Weiss2018,
  author    = {Weiß, Katharina},
  title     = {Three Essays on EFRAG},
  url       = {http://nbn-resolving.de/urn:nbn:de:kobv:517-opus4-415355},
  school      = {Universit{\"a}t Potsdam},
  pages     = {II, 180},
  year      = {2018},
  abstract  = {This cumulative doctoral thesis consists of three papers that deal with the role of one specific European accounting player in the international accounting standard-setting, namely the European Financial Reporting Advisory Group (EFRAG). The first paper examines whether and how EFRAG generally fulfills its role in articulating Europe's interests toward the International Accounting Standards Board (IASB). The qualitative data from the conducted interviews reveal that EFRAG influences the IASB's decision making at a very early stage, long before other constituents are officially asked to comment on the IASB's proposals. The second paper uses quantitative data and investigates the formal participation behavior of European constituents that seek to determine EFRAG's voice. More precisely, this paper analyzes the nature of the constituents' participation in EFRAG's due process in terms of representation (constituent groups and geographical distribution) and the drivers of their participation behavior. EFRAG's official decision making process is dominated by some specific constituent groups (such as preparers and the accounting profession) and by constituents from some specific countries (e.g. those with effective enforcement regimes). The third paper investigates in a first step who of the European constituents choose which lobbying channel (participation only at IASB, only at EFRAG, or at both institutions) and unveils in a second step possible reasons for their lobbying choices. The paper comprises quantitative and qualitative data. It reveals that English skills, time issues, the size of the constituent, and the country of origin are factors that can explain why the majority participates only in the IASB's due process.},
  language  = {en}
}
@article{TosunSchulze2015,
  author    = {Tosun, Jale and Schulze, Kai},
  title     = {Compliance with EU biofuel targets in South-Eastern and Eastern Europe: Do interest groups matter?},
  series = {Environment \& planning : international journal of urban and regional research ; C, Government \& policy},
  volume    = {33},
  journal   = {Environment \& planning : international journal of urban and regional research ; C, Government \& policy},
  number    = {5},
  publisher = {Sage Publ.},
  address   = {London},
  issn      = {0263-774X},
  doi       = {10.1177/0263774X15605923},
  pages     = {950 -- 968},
  year      = {2015},
  abstract  = {The European Union requires its member states to establish national targets for the biofuel content of all diesel and petrol supplies for transport placed on the market. This study explores the adoption of this European Union policy across South-Eastern and Eastern Europe between 2003 and 2012. In theoretical terms, we are specifically interested in examining the role of interest groups for policy adoption. We argue that the oil industry in general and the producers of biofuels in particular will support the establishment of national biofuel targets because they expect economic gains. By contrast, we expect environmental groups with international and regional ties to oppose such targets because biofuels have come under attack for their potential environmental impact including deforestation, a loss in biodiversity, and food insecurity. Empirically, we concentrate on policy adoptions in 21 South-Eastern and Eastern European states with varied relations to the European Union and the Energy Community. Our analysis supports our main arguments in suggesting that a stronger presence of environmental groups decreases the chances of adopting national biofuel targets across our country sample while producer interests tend to increase adoptions. This finding holds true also when controlling for a country's European Union membership and accession perspective, membership in the Energy Community, and additional domestic-level factors. These results add more generally to our understanding about compliance with European Union policies and environmental governance.},
  language  = {en}
}