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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

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 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)
Date: 2015
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DOI: 10.1186/s40174-015-0048-8

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IZA Journal of European Labor Studies is currently edited by Sara de la Rica, Alan Barrett and Martin Kahanec

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Handle: RePEc:spr:izaels:v:4:y:2015:i:1:p:1-18:10.1186/s40174-015-0048-8