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Working time accounts and firm performance in Germany

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  • Lutz Bellmann
  • Olaf Hübler

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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 Copyright Bellmann and Hübler. 2015

Suggested Citation

  • Lutz Bellmann & Olaf Hübler, 2015. "Working time accounts and firm performance in Germany," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 4(1), pages 1-18, December.
  • Handle: RePEc:spr:izaels:v:4:y:2015:i:1:p:1-18:10.1186/s40174-015-0048-8
    DOI: 10.1186/s40174-015-0048-8
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    References listed on IDEAS

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    1. Danièle Meulders & Sile Padraigin O'Dorchai & Janneke Plantenga & Chantal Remery, 2010. "Flexible working time arrangements and gender equality: A comparative review of 30 European countries," ULB Institutional Repository 2013/135758, ULB -- Universite Libre de Bruxelles.
    2. Susan N. Houseman, 2001. "Why Employers Use Flexible Staffing Arrangements: Evidence from an Establishment Survey," ILR Review, Cornell University, ILR School, vol. 55(1), pages 149-170, October.
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    8. Gerner, Hans-Dieter, 2012. "Die Produktivitaetsentwicklung und die Rolle von Arbeitszeitkonten waehrend der Grossen Rezession 2008/2009: Ergebnisse auf der Grundlage des IAB Betriebspanels (Productivity Development and the Role ," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, vol. 26(1), pages 30-47.
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    Citations

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    Cited by:

    1. Broszeit, Sandra & Fritsch, Ursula & Görg, Holger & Laible, Marie-Christine, 2016. "Management Practices and Productivity in Germany," IZA Discussion Papers 10370, Institute for the Study of Labor (IZA).
    2. Broszeit, Sandra & Fritsch, Ursula & Görg, Holger & Laible, Marie-Christine, 2016. "Management practices and productivity in Germany (Managementpraktiken und Produktivität in Deutschland)," IAB Discussion Paper 201632, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    3. Beckmann, Michael, 2016. "Self-managed working time and firm performance: Microeconometric evidence," Working papers 2016/01, Faculty of Business and Economics - University of Basel.
    4. Beckmann, Michael, 2016. "Self-managed working time and firm performance: Microeconometric evidence," Annual Conference 2016 (Augsburg): Demographic Change 145623, Verein für Socialpolitik / German Economic Association.
    5. Broszeit, Sandra & Fritsch, Ursula & Görg, Holger & Laible, Marie-Christine, 2016. "Management practices and productivity in Germany," Kiel Working Papers 2050, Kiel Institute for the World Economy (IfW).

    More about this item

    Keywords

    Working time accounts; Establishments; Productivity; Wages; Investments; Operating surplus; Profits; Qualified workers; Sales fluctuations;

    JEL classification:

    • C22 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes
    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity

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