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- W2193457897 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" @default.
- W2193457897 created "2016-06-24" @default.
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- W2193457897 date "2015-12-01" @default.
- W2193457897 modified "2023-09-25" @default.
- W2193457897 title "Working time accounts and firm performance in Germany" @default.
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- W2193457897 doi "https://doi.org/10.1186/s40174-015-0048-8" @default.
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