Working time accounts and firm performance in Germany

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dc.identifier.uri Bellmann, L. Hübler, O. 2016-12-16T09:39:07Z 2016-12-16T09:39:07Z 2015
dc.identifier.citation 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:
dc.description.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 eng
dc.language.iso eng
dc.publisher Berlin : SpringerOpen
dc.relation.ispartofseries IZA Journal of European Labor Studies 4 (2015), Nr. 1
dc.rights CC BY 4.0 Unported
dc.subject Establishments eng
dc.subject Investments eng
dc.subject Operating surplus eng
dc.subject Productivity eng
dc.subject Profits eng
dc.subject Qualified workers eng
dc.subject Sales fluctuations eng
dc.subject Wages eng
dc.subject Working time accounts eng
dc.subject.ddc 300 | Sozialwissenschaften, Soziologie, Anthropologie ger
dc.title Working time accounts and firm performance in Germany eng
dc.type article
dc.type Text
dc.relation.issn 21939012
dc.bibliographicCitation.issue 1
dc.bibliographicCitation.volume 4
dc.bibliographicCitation.firstPage 24
dc.description.version publishedVersion
tib.accessRights frei zug�nglich

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