Working time accounts and firm performance in Germany

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." (Author's abstract, IAB-Doku) ((en))

Cite article

Bellmann, L. & Hübler, O. (2015): Working time accounts and firm performance in Germany. In: IZA journal of European Labor Studies, Vol. 4, p. 1-18. DOI:10.1186/s40174-015-0048-8