Details
| Original language | English |
|---|---|
| Article number | 24 |
| Journal | IZA Journal of European Labor Studies |
| Volume | 4 |
| Issue number | 1 |
| Publication status | Published - 10 Dec 2015 |
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.
Keywords
- Establishments, Investments, Operating surplus, Productivity, Profits, Qualified workers, Sales fluctuations, Wages, Working time accounts
ASJC Scopus subject areas
- Business, Management and Accounting(all)
- Industrial relations
- Economics, Econometrics and Finance(all)
- Economics and Econometrics
- Business, Management and Accounting(all)
- Organizational Behavior and Human Resource Management
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In: IZA Journal of European Labor Studies, Vol. 4, No. 1, 24, 10.12.2015.
Research output: Contribution to journal › Article › Research › peer review
}
TY - JOUR
T1 - Working time accounts and firm performance in Germany
AU - Bellmann, Lutz
AU - Hübler, Olaf
PY - 2015/12/10
Y1 - 2015/12/10
N2 - 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.
AB - 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.
KW - Establishments
KW - Investments
KW - Operating surplus
KW - Productivity
KW - Profits
KW - Qualified workers
KW - Sales fluctuations
KW - Wages
KW - Working time accounts
UR - http://www.scopus.com/inward/record.url?scp=84983340509&partnerID=8YFLogxK
U2 - 10.1186/s40174-015-0048-8
DO - 10.1186/s40174-015-0048-8
M3 - Article
AN - SCOPUS:84983340509
VL - 4
JO - IZA Journal of European Labor Studies
JF - IZA Journal of European Labor Studies
IS - 1
M1 - 24
ER -