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Working time accounts and firm performance in Germany
Ist Teil von
IZA journal of European labor studies, 2015-12, Vol.4 (24), p.1-18, Article 24
Ort / Verlag
Heidelberg: Springer
Erscheinungsjahr
2015
Link zum Volltext
Quelle
EZB Free E-Journals
Beschreibungen/Notizen
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.