The transposition into national law of Directive 2013/34/EU on the annual financial statements of companies, expected by no later than July 2015, could alter the statistical obligations on small firms in connection with the filing of their annual accounts. In any case, the social balance sheet...

The transposition into national law of Directive 2013/34/EU on the annual financial statements of companies, expected by no later than July 2015, could alter the statistical obligations on small firms in connection with the filing of their annual accounts. In any case, the social balance sheet...

This paper provides the first full examination of the effect of German works councils on wages using matched employer-employee data (specifically, the LIAB for 2001). We find that works councils are associated with higher earnings. The wage premium is around 11 percent (and is higher under...

An interesting aspect of British research on unions based on the Workplace Industrial/ Employment Relations Surveys has been the apparent shift in union impact on establishment performance in the decade of the 1990s compared with the 1980s – and the recent scramble to explain the phenomenon....