Working time accounts and firm performance in Germany
Lutz Bellmann and
Olaf Hübler ()
IZA Journal of European Labor Studies, 2015, vol. 4, issue 1, 1-18
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 Copyright Bellmann and Hübler. 2015
Keywords: Working time accounts; Establishments; Productivity; Wages; Investments; Operating surplus; Profits; Qualified workers; Sales fluctuations (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7) Track citations by RSS feed
Downloads: (external link)
Access to full text is restricted to subscribers.
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:spr:izaels:v:4:y:2015:i:1:p:1-18:10.1186/s40174-015-0048-8
Ordering information: This journal article can be ordered from
Access Statistics for this article
IZA Journal of European Labor Studies is currently edited by Sara de la Rica, Alan Barrett and Martin Kahanec
More articles in IZA Journal of European Labor Studies from Springer, Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA)
Bibliographic data for series maintained by Sonal Shukla ().