Balleer, Almut; Gehrke, Britta; Merkl, Christian - In: International Journal of Manpower 38 (2017) 7, pp. 940-953
Purpose Working time accounts (WTAs) allow firms to smooth hours worked over time. The purpose of this paper is to analyze whether this increase in flexibility has also affected how firms adjust employment in Germany over the business cycle. Design/methodology/approach This paper uses rich...