Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/127463
Authors: 
Bellmann, Lutz
Hübler, Olaf
Year of Publication: 
2015
Citation: 
[Journal:] IZA Journal of European Labor Studies [ISSN:] 2193-9012 [Publisher:] Springer [Place:] Heidelberg [Volume:] 4 [Year:] 2015 [Issue:] 24 [Pages:] 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.
Subjects: 
Working time accounts
Establishments
Productivity
Wages
Investments
Operating surplus
Profits
Qualified workers
Sales fluctuations
JEL: 
C22
D21
J21
J22
J24
Persistent Identifier of the first edition: 
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Article

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