Working time accounts and firm performance in Germany

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Bellmann, L.; Hübler, O.: Working time accounts and firm performance in Germany. In: IZA Journal of European Labor Studies 4 (2015), Nr. 1, 24. DOI: https://doi.org/10.1186/s40174-015-0048-8

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Sum total of downloads: 105




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Abstract: 
This study investigates whether working time accounts affect the performance of German establishments based on the Establishment Panel from the Institute for Employment Research. The major results are: productivity and investments are positively correlated with working time accounts. No significant effects of working time accounts can be detected on wages and on operating surplus. On average, we find a tendency towards negative effects on profits. This result is less likely in phases of low product demand and for export-oriented, large establishments with a high share of skilled workers. Under strong sales fluctuations, we find positively significant effects on the operating surplus. JEL: C22, D21, J21, J22, J24
License of this version: CC BY 4.0 Unported
Document Type: article
Publishing status: publishedVersion
Issue Date: 2015
Appears in Collections:Wirtschaftswissenschaftliche Fakultät

distribution of downloads over the selected time period:

downloads by country:

pos. country downloads
total perc.
1 image of flag of Germany Germany 90 85.71%
2 image of flag of United States United States 4 3.81%
3 image of flag of Russian Federation Russian Federation 2 1.90%
4 image of flag of United Kingdom United Kingdom 2 1.90%
5 image of flag of China China 2 1.90%
6 image of flag of Austria Austria 2 1.90%
7 image of flag of No geo information available No geo information available 1 0.95%
8 image of flag of Netherlands Netherlands 1 0.95%
9 image of flag of Denmark Denmark 1 0.95%

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