TY - JOUR A1 - Chen, Tao T1 - The Effect of Chinese Monetary Policy on Banking During the Global Financial Crisis JF - Protokollband 2013 N2 - 1. Abstract 2. Introduction to the main monetary policy tools in China 2.1 Reserve requirements 2.2 Open market operations 2.3 Interest rate policy 2.4 Credit policy and window guidance 2.5 Real estate credit control 3. Loosening monetary policy and its effect on the banking 3.1 Loosening monetary policy measures 3.2 The effect of the expansionary monetary policy on the banking 4. Sound monetary policy with tight trend and its effect on banking 4.1 Main measures of the sound monetary policy with tight trend 4.2 The effect of sound monetary policy with tight trend on banking 5. Conclusion Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-68663 SP - 27 EP - 41 PB - Universitätsverlag Potsdam CY - Potsdam ER - TY - BOOK A1 - Bakardjieva, Radostina A1 - Sowada, Christoph T1 - The employment crisis, pensions and poverty in Bulgaria 1990-1998 : trends – consequences – preventative measures N2 - After promising beginnings towards transformation, in 1991 the Bulgarian economy fell into deep crisis in the period from 1995 to 1997. Social policy, already overstrained due to the demands of transition, was unable to cope effectively with the rapidly spreading state of emergency. The following essay analyses the development of the social indicators and instruments of social security in the years 1990 to 1998. In addition to unemployment and unemployment insurance, the issue of pensions and poverty will also be examined. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Specials series S: Industrial and social policies in countries in transition - 14 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48899 ER - TY - CHAP ED - Hummel, Detlev T1 - The Euro Financial Crisis : impacts on banking, capital markets, and regulation ; report of the international workshop in Potsdam on July 20/21, 2012 N2 - On July 20/21 in 2012, an international workshop was held on the subject of the global impact of the Euro-Financial-Crisis at the University of Potsdam. Prof. Dr. Detlev Hummel, faculty Finance and Banking, was the host of the event. Academic colleagues from Beijing, Moscow and Connecticut (USA) as well as domestic capital market and banking experts presented their analyses. Different aspects of national and international finance markets were examined, with a focus on the European region, China and Russia. Mistakes and failures of the banking regulations were identified as one, but note the sole cause of the economic problems. A lack of budget discipline of some politicians and the loss of business competitiveness of certain European nations were mentioned, too. Some members of the European Union did not succeed in mastering the challenges of the global economy. There have been structural issues in some states that impede their competitiveness in the global market, for example with China. The participants pointed out a number of other reasons for the crisis, like dubious distribution types as well as a lack of transparency of certain financial products. Furthermore, remuneration and incentive schemas of investment banks and especially the reckless risk management policy of large banks were identified as other factors for the crisis. The participants of the international workshop in Potsdam agree that the birth of the Euro-currency was a political event and will remain a challenge. The reform of the banking supervision and further steps towards an economic and fiscal union are new research tasks. N2 - Am 20./21. Juli 2012 fand an der Universität Potsdam ein internationaler Erfahrungsaustausch über die globalen Folgen der Euro-Finanzkrise statt. Eingeladen hatte Prof. Dr. Detlev Hummel, Lehrstuhl für Betriebswirtschaftslehre mit dem Schwerpunkt Finanzierung und Banken. Kooperationspartner aus Peking, St. Petersburg und Moskau sowie Connecticut (USA), wie auch heimische Kapitalmarkt- und Bankexperten trugen Analysen vor. Es wurden unterschiedliche Aspekte aus Sicht nationaler und internationaler Finanzmärkte vorgestellt, wobei neben dem europäischen Raum auch China und Russland im Fokus standen. Die Ursachen der Euro-Finanzkrise wurden einerseits in einer unzureichenden Bankenregulierung gesehen. Eine mangelnde Haushaltsdisziplin politischer Entscheidungsträger und der Verlust der Wettbewerbsfähigkeit bestimmter europäischer Staaten standen ebenso zur Debatte. Teile der europäischen Gemeinschaft haben die Herausforderungen der Globalisierung nicht gemeistert. Es handelt sich hierbei um Strukturprobleme einzelner Staaten, die eine globale Wettbewerbsfä-higkeit, beispielsweise gegenüber China, verhindern. Weitere Ursachen - wie die teils fragwürdigen Vertriebsformen sowie die mangelnde Transparenz bestimmter Finanzprodukte, aber auch extreme Vergütungs- und Anreizmechanismen von Investmentbanken, vor allem aber die leichtfertige Risikopolitik großer Institute sowie Systemschwächen dabei - wurden aufgezeigt. Die Teilnehmer des internationalen Workshops in Potsdam waren sich darüber einig, dass die Einführung des Euro ein politisches Ereignis war und eine solche Herausforderung bleibt. Die Reform der europäischen Bankenaufsicht und weitere Schritte in Richtung einer wirtschaftlichen und finanzpolitischen Union stellen neue Aufgaben für die Forschung dar. KW - Euro-Finanzkrise KW - Bankenregulierung KW - Finanzmärkte KW - Euro KW - Euro-Financial-Crisis KW - bank regulation KW - financial markets KW - Euro Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-65228 SN - 978-3-86956-252-0 ER - TY - JOUR A1 - Sommer, Albrecht T1 - The European Financial Crisis, European Central Bank Policy, and the Deutsche Bundesbank JF - Protokollband 2013 Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-68635 SP - 9 EP - 10 PB - Universitätsverlag Potsdam CY - Potsdam ER - TY - JOUR A1 - Menichetti, Marco et al. T1 - The Exchange Rate Dimension in International Asset Allocation BT - Lessons Learned from the Current Financial Crisis JF - Protokollband 2013 N2 - 1. Motivation and introduction 2. International asset allocation 2.1 Risk and return drivers in international asset allocation 2.2 Passive and active investment approaches 2.3 Is international diversification advantageous? 3. Case 4. Interaction levels of the exchange rate dimension 4.1 Role of the reference currency 4.2 Decision on hedging exchange rate risks 4.3 Role of the investment currency 4.4 Role of the investment claim 5. Conclusion Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-68810 SP - 85 EP - 101 PB - Universitätsverlag Potsdam CY - Potsdam ER - TY - JOUR A1 - Faltermeier, Rudolf T1 - The German Banking System BT - Types of Banks and Experience in the Crisis JF - Protokollband 2013 N2 - 1. The German banking system 1.1 Three pillar structure 1.2 Business aims 2. The German economy 2.1 A land of small and medium-sized companies 2.2 Banking system and economy fit together 3. Experience in the crisis 3.1 Customer behaviour 3.2 Risk situation 3.3 Profitability 4. Conclusion Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-68657 SP - 13 EP - 25 PB - Universitätsverlag Potsdam CY - Potsdam ER - TY - BOOK A1 - Petersen, Hans-Georg T1 - The German tax and transfer system : a problem oriented overview N2 - Contents: The Tax System The Transfer System Principles, Benefits, and Marginal Rates Integrated System and Basic Security Further Political Patterns T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 25 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8780 ER - TY - GEN A1 - Lattemann, Christoph A1 - Kupke, Sören A1 - Stieglitz, Stefan A1 - Fetscherin, Marc T1 - The governance of virtual corporations N2 - The concept of the virtual corporation (VC), which describes a modern form of collaboration among organizations, was introduced in the scientific discussion in the mid 1990th. The practice shows that VCs need new forms of governance because the traditional mechanisms of control, management, and steering are hardly applicable. Until now there is only a few research related to the question how to govern VC. The main problems to govern a VC are to coordinate the communication among dispersed partners and to motivate employees to actively involve themselves into the network. Open source projects are confronted with similar problems. As several governance mechanisms are already analyzed in this context, the authors analyze and adopt governance concepts from open source projects to extract a governance framework for virtual corporations. This new approach leads to innovative insights in governing virtual corporations by using community techniques as an appropriate way for communication and collaboration purposes. T3 - Zweitveröffentlichungen der Universität Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe - paper 016 KW - virtual corporation KW - governance Y1 - 2007 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-19988 SN - 1867-5808 ER - TY - JOUR A1 - Su, Qin T1 - The Growth and Challenges of Small- and Medium-Sized Banks in China JF - Protokollband 2013 N2 - 1. Introduction 2. The growth of China’s SMBs and the changes of the banking market structure – a land of small- and medium-sized companies 2.1 The characteristics of China’s banking market structure 2.2 The growth of China’s SMBs 2.3 The changes of China’s banking market structure 3. The opportunities and challenges facing SMBs in China 3.1 Opportunities 3.2 Challenges 4. Conclusion Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-68685 SP - 55 EP - 71 PB - Universitätsverlag Potsdam CY - Potsdam ER - TY - BOOK A1 - Nastansky, Andreas A1 - Strohe, Hans Gerhard T1 - The impact of changes in asset prices on real economic activity : a cointegration analysis for Germany N2 - This paper reviews theoretical and empirical evidence of asset price movements impact on the real economic activity. A key channel is the wealth effect on consumption. Fluctuations in stock prices and housing prices influence the households wealth and could have important impacts on households consumption. In addition, stock prices may affect corporate sector investments and property prices may affect building activity. Here, the method of cointegration is used to estimate the wealth effect and the investment effect in aggregate time series for Germany after the Reunification in 1990. Moreover, we discuss the role of asset prices in the monetary policy strategy of the ECB. T3 - Statistische Diskussionsbeiträge - 38 KW - Stock Prices KW - Property Prices KW - Consumption KW - Investment KW - Central Banking Policy Y1 - 2010 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-43762 ER - TY - BOOK A1 - Faber, Cathleen T1 - The measurement and development of georgian consumer prices N2 - This paper presents in the first section a methodological introduction concerning statistics of consumer prices in Georgia. The second section gives a general idea of the development of consumer prices from January 1994 till September 1999. A detailed regional analysis is added in section 3. The fourth section analyses the development of consumer prices for the eight main groups included in the total CPI. Section 5 compares the changes in Georgian CPI with the movements of foreign exchange rates in Georgian Lari. This paper ends with a summary including a short outlook to the next years. T3 - Statistische Diskussionsbeiträge - 14 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-12139 ER - TY - BOOK A1 - Petersen, Hans-Georg T1 - The polit-economic situation in germany : chances for changes in resource and energy economics N2 - Contents: Regional Management, Land Use and Energy Production -Biophysical View -First Hypothesis -International and Interregional Cooperation -Second Hypothesis -Partnership with Nature Sustainability and the Agricultural Sector -Traditional Farming -Mono-cultural Bio-industry -Liquid Manure Problems -Clean Drinking Water -Integrated Agro-industrial System -Ecological Farming -Ecotones and Bio-manipulation Regional Economic and Agricultural Policy -New Roles for the Agricultural Sector T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 32 Y1 - 2002 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-8866 ER - TY - GEN A1 - Kroll, Alexander A1 - Vogel, Dominik T1 - The PSM-leadership fit BT - a model of performance information use T2 - Postprints der Universität Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe N2 - This article examines the use of performance information by public managers. It conceptualizes purposeful data use as a type of extra-role behaviour which requires additional effort on the part of the managers and which is not extrinsically rewarded. The article sheds light on one potential antecedent of performance information use – the motivation of the users. It argues that we can observe high levels of data use if managers driven by public service motivation (PSM) work under transformational leaders. Using a needs-supply perspective on supervisors and followers we suggest that there is a PSM-leadership fit which fosters the performance of this extra-role behaviour. The article is based on data from German local government and its findings contribute to the literatures on PSM as well as on performance management. T3 - Zweitveröffentlichungen der Universität Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe - 77 KW - Public Service Motivation KW - Performance Information Use KW - Leadership KW - Transformational Leadership KW - Person-Organization Fit Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-100853 SN - 1867-5808 IS - 77 ER - TY - THES A1 - Döring, Matthias T1 - The public encounter T1 - Dynamiken von Bürger-Staat-Interaktionen BT - dynamics of citizen-state interactions N2 - This thesis puts the citizen-state interaction at its center. Building on a comprehensive model incorporating various perspectives on this interaction, I derive selected research gaps. The three articles, comprising this thesis, tackle these gaps. A focal role plays the citizens’ administrative literacy, the relevant competences and knowledge necessary to successfully interact with public organizations. The first article elaborates on the different dimensions of administrative literacy and develops a survey instrument to assess these. The second study shows that public employees change their behavior according to the competences that citizens display during public encounters. They treat citizens preferentially that are well prepared and able to persuade them of their application’s potential. Thereby, they signal a higher success potential for bureaucratic success criteria which leads to the employees’ cream-skimming behavior. The third article examines the dynamics of employees’ communication strategies when recovering from a service failure. The study finds that different explanation strategies yield different effects on the client’s frustration. While accepting the responsibility and explaining the reasons for a failure alleviates the frustration and anger, refusing the responsibility leads to no or even reinforcing effects on the client’s frustration. The results emphasize the different dynamics that characterize the nature of citizen-state interactions and how they establish their short- and long-term outcomes. N2 - Die vorliegende Arbeit setzt sich mit der direkten Interaktion zwischen BürgerInnen und Verwaltungen auseinander. Auf Basis eines umfassenden Modells, das verschiedene Perspektiven auf die Dynamiken dieser “public encounter” beschreibt, werden ausgewählte Forschungslücken hervorgehoben. Die drei Artikel, die diese Dissertation konstituieren, fokussieren diese Lücken. Dabei spielt die Frage nach den notwendigen Kompetenzen von BürgerInnen, die es ermöglichen, erfolgreich und auf Augenhöhe mit Verwaltungen interagieren zu können, eine wichtige Rolle. Die Relevanz verschiedener Dimensionen wird herausgearbeitet und mit Hilfe eines Survey-Instruments validiert. In einer weiteren Studie zeigt sich, dass VerwaltungsmitarbeiterInnen BürgerInnen bevorzugen, die dank dieser Kompetenzen besser auf Interaktionen vorbereitet sind. Aufgrund der besseren Vorbereitung sowie der Fähigkeit, ihr Gegenüber vom Nutzen des Antrags zu überzeugen, gelingt es BürgerInnen mit einer hohen Kompetenz, eine höhere Erfolgswahrscheinlichkeit im Sinne der organisationalen Ziele zu signalisieren. Der dritte Artikel beleuchtet die Dynamik der Kommunikationsstrategien von MitarbeiterInnen im Falle von Fehlern bei der Erbringung von Dienstleistungen. Die Studie stellt heraus, dass verschiedene Kommunikationsstrategien zur Wiedergutmachung von Fehlern unterschiedliche Effekte auf das Frustrationsniveau der KlientInnen haben. Hierbei zeigt sich, dass die bewusste Übernahme von Verantwortung sowie die Erläuterung der Ursachen des Fehlers die Frustration senken, während das Abwälzen der Verantwortung keinen bzw. sogar einen verstärkenden Effekt auf die Frustration hat. Die Ergebnisse verdeutlichen die Dynamiken, die bei der Interaktion zwischen BürgerInnen und Verwaltungen entstehen und für das kurz- und langfristige Ergebnis dieser Interaktionen maßgeblich sein können. KW - administrative literacy KW - behavioral public administration KW - citizen-state interactions KW - Verwaltungskompetenz KW - Behavioralistische Verwaltungswissenschaft KW - Bürger-Staat-Interaktionen Y1 - 2021 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-502276 ER - TY - BOOK A1 - Weikard, Hans-Peter T1 - The Rawlsian principles of justice reconsidered : paper prepared for the 3rd international meeting of the Society for Social Choice and Welfare, Maastricht, 22 - 25 June 1996 N2 - Of Rawls's two principles of justice only the second has received attention from economists. The second principle is concerned with the social and economic conditions in a just society. The first principle, however, has largely been neglected. It claims, that all people in society should have equal basic liberties. In this paper Rawls's first principle is characterised in a freedom of choice framework. The analysis reveals conceptual problems of the Rawlsian approach to justice. T3 - Finanzwissenschaftliche Diskussionsbeiträge - Bd. 09 Y1 - 1996 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-16128 ER - TY - THES A1 - Victor, Vincent T1 - The Role of Bargaining Power T1 - Die Rolle der Verhandlungsmacht BT - How Unions Affect Income Distribution BT - Der Einfluss der Gewerkschaften auf die Einkommensverteilung T2 - Potsdam Economic Papers N2 - Neoclassical theory omits the role of bargaining power in the determination of wages. As a result, the importance of changes in the bargaining position for the development of income shares in the last decades is underestimated. This paper presents a theoretical argument why collective bargaining power is a main determinant of workers’ share of income and how its decline contributed to the severe changes in the distribution of income since the 1980s. In order to confirm this hypothesis, a panel data regression analysis is performed that suggests that unions significantly influence the distribution of income in developed countries. N2 - Die Verhandlungsmacht der beteiligten Akteure bei der Lohnfindung spielt in der neoklassischen Theorie nur eine untergeordnete Rolle. Dementsprechend wird auch ihre Bedeutung für die Entwicklung der Einkommensverteilung unterschätzt. Diese Arbeit präsentiert eine theoretische Argumentation, warum die kollektive Verhandlungsmacht der Arbeitnehmer einer der wichtigsten Bestimmungsfaktoren der Einkommensverteilung ist und wie der Rückgang eben dieser zu den tiefgreifenden Veränderungen in der Einkommensverteilung seit den 1980ern beigetragen hat. Die Hypothese wird durch eine Panelregression gestützt, die auf einen signifikanten Einfluss von Gewerkschaften und Tarifverhandlungen auf die Einkommensverteilung in Industrieländern in den letzten Jahrzehnten hindeutet. T3 - Potsdam Economic Papers - 6 KW - income distribution KW - bargaining power KW - wages KW - collective bargaining KW - unions KW - macroeconomics KW - Einkommensverteilung KW - Verhandlungsmacht KW - Löhne KW - Tarifverhandlungen KW - Gewerkschaften KW - Makröökonomie Y1 - 2019 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-420689 SN - 978-3-86956-449-4 SN - 2197-8069 SN - 2197-8077 IS - 6 PB - Universitätsverlag Potsdam CY - Potsdam ER - TY - JOUR A1 - Rubtsov, Boris T1 - The Russian Securities Market BT - 20 Years of Development JF - Protokollband 2013 N2 - 1. Introduction 2. Instruments 2.1 Stocks 2.2 Debt securities 3. Institutions 4. Conclusion Y1 - 2013 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-68720 SP - 105 EP - 118 PB - Universitätsverlag Potsdam CY - Potsdam ER - TY - GEN A1 - Vogel, Dominik A1 - Kroll, Alexander T1 - The Stability and Change of PSM-related Values across Time BT - Testing Theoretical Expectations against Panel Data N2 - This article is a response to calls in prior research that we need more longitudi-nal analyses to better understand the foundations of PSM and related prosocial values. There is wide agreement that it is crucial for theory-building but also for tailoring hiring practices and human resource development programs to sort out whether PSM-related values are stable or developable. The article summarizes existent theoretical expecta-tions, which turn out to be partially conflicting, and tests them against multiple waves of data from the German Socio-Economic Panel Study which covers a time period of sixteen years. It finds that PSM-related values of public employees are stable rather than dynamic but tend to increase with age and decrease with organizational member-ship. The article also examines cohort effects, which have been neglected in prior work, and finds moderate evidence that there are differences between those born during the Second World War and later generations. T3 - Zweitveröffentlichungen der Universität Potsdam : Wirtschafts- und Sozialwissenschaftliche Reihe - 79 KW - Public Service Motivation Y1 - 2017 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-397783 ER - TY - BOOK A1 - Petersen, Hans-Georg A1 - Naydenov, Atanas T1 - The tax and social contribution system in Bulgaria : formal structure and possible impacts N2 - Like in all countries in transition, the tax as well as the transfer system have been under serious reform pressures. The socialistic systems were not able to fulfill the necessary functions in providing a certain degree of redistribution and social security, which are inevitable for social oriented market economies. Increasing income and wage differentiation is one of the most important prerequisites for a market oriented ability to pay tax system. But in the transformation period, numerous quasi-legal or even illegal property transactions have taken place, thus leading to wealth concentrations on the one hand while as consequence of the bankruptcy of socialism, enormous poverty problems have arisen on the other. For the political acceptance of the transformation process it is of utmost importance that an efficient and fair tax system is implemented and social security is organised by the state on a level which secures at least the physical minimum of subsistence or – if economically possible – even a social-cultural minimum. Whether the state should go further in providing compulsory social insurance systems has been a hotly debated topic for decades even in the welfare and social states of the Western type. Whereas the basic security systems have to be financed by general tax revenue, for a compulsory social insurance system – due to the insurance character – special earmarked social security contribution are held necessary. Both public goods and services as well as at least basic security have to be financed by total tax revenue. For the acceptance and fairness of the whole system the total redistributive effect of both sides of the budget – the tax system as well as the expenditure system – are decisive. In this paper we will concentrate on the revenue side, e.g. on the taxes as well as on the social security contributions. Adam Smith had already formulated some very simple tax norms which have been transformed in modern tax theory. The equivalence as well as the ability-topay principle are basic yardsticks for every tax system in a democratic oriented market system, not to forget tax fairness. In the historical development process equity-oriented measures have often produced an enormous complexity of the single taxes as well as of the whole tax system. Therefore, reconsidering the Smithian principles of simplicity and of minimum compliance costs for the tax payer would even press many Western European tax systems to undergo serious reform processes which often are delayed because of intense interest group influence. Hence, a modern tax system is a simple one which consists only of a few single taxes which are easy to administer. Such a system consists of two main taxes, the income and the value added tax. Consequently in all countries of transition both taxes have been implemented, while the implementation was fostered by the fact that both also constitute the typical components of the EU member states systems. Therefore such a harmonising tax reform is the most important prerequisite to become a membership candidate. Bulgaria also tried to follow this general pattern in reforming the income tax system starting in 1992 and replacing the old socialistic turnover tax and excise duty system by the value added tax (VAT) in 1994. Especially with regard to the income tax system the demand for simplicity has not been met yet. Complex rules to define the tax base as well as a steeply progressive tax schedule have led to behavioral adaptations which are even strengthened by the effects of a high social contribution burden which is predominantly laid on the employers. In the following some concise descriptions of the tax and social contribution system are given; the paper closes with a summary, in which the impacts of the system are evaluated and some political recommendations for further reforms are presented. T3 - Finanzwissenschaftliche Diskussionsbeiträge / Specials series S: Industrial and social policies in countries in transition - 13 Y1 - 1999 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48885 ER - TY - THES A1 - Weiß, Katharina T1 - Three Essays on EFRAG T1 - Drei Studien zu EFRAG N2 - 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. N2 - Die vorliegende kumulative Doktorarbeit umfasst drei Arbeiten, die sich mit der Rolle der Europäischen Beratungsgruppe zur Rechnungslegung (European Financial Reporting Advisory Group (EFRAG)) beschäftigen. Die erste Arbeit untersucht, ob EFRAG ihre Rolle bei der Beteiligung am Standardsetzungsprozess des International Accounting Standards Board (IASB) erfüllt. Da EFRAG konkret Europäische Sichtweisen beim IASB nicht nur vertreten, sondern auch dafür Sorge tragen soll, dass diese beim IASB berücksichtigt werden, ist die zweite Fragestellung dieser Arbeit wie EFRAG ihre Rolle erfüllt. Die qualitativen Daten aus den durchgeführten Interviews zeigen, dass EFRAG den Standardsetzungsprozess des IASB in einer sehr frühen Phase beeinflusst, lange bevor die interessierte Öffentlichkeit offiziell zur Stellungnahme aufgefordert wird. Die zweite Arbeit untersucht mit quantitativen Daten das formale Teilnahmeverhalten von Europäern am Meinungsbildungsprozess der EFRAG. Hier wird insbesondere untersucht, welche Interessengruppen und welche Länder in dem Konsultationsverfahren der EFRAG vertreten sind und was jeweils Gründe für ein intensives (bzw. weniger intensives) Teilnahmeverhalten sind. EFRAG’s offizieller Meinungsbildungsprozess ist von Teilnehmern bestimmter Interessengruppen (wie z.B. Erstellern von Jahresabschlüssen und Vertretern aus der Wirtschaftsprüfungsbranche) und von Teilnehmers aus bestimmten Ländern (z.B. solche mit effektivem Enforcement-Systemen) dominiert. Die dritte Arbeit untersucht zunächst die Nutzung verschiedener Lobbyingkanäle der Europäischen interessierten Öffentlichkeit (Teilnahme nur beim IASB, nur bei der EFRAG oder an beiden Kanälen) und im zweiten Schritt werden mögliche Gründe für deren Wahl ergründet. Diese Arbeit umfasst quantitative und qualitative Daten. Sie zeigt, dass Sprachdefizite, zeitliche Engpässe, die Größe bzw. Sichtbarkeit eines Teilnehmers sowie das Herkunftsland erklärende Faktoren sind, warum der Großteil der Europäer nur am Due Prozess des IASB teilnimmt. KW - EFRAG KW - IASB KW - lobbying KW - standard-setting KW - EFRAG KW - IASB KW - Lobbying KW - Standardsetzungsverfahren Y1 - 2018 U6 - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus4-415355 ER -