文章基本信息

标题：Working time accounts and firm performance in Germany
本地全文：下载
作者：Lutz Bellmann ; Olaf Hübler
期刊名称：IZA Journal of European Labor Studies
电子版ISSN：2193-9012
出版年度：2015
卷号：4
期号：1
页码：1-18
DOI：10.1186/s40174-015-0048-8
出版社：Springer Verlag
摘要：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.
关键词：Working time accounts; Establishments; Productivity; Wages; Investments; Operating surplus; Profits; Qualified workers; Sales fluctuations