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 …

2008-2013, effects on productivity, wages, sales, firm size, investments, further training, labor mobility, working hours …, operating surplus and profits as performance indicators are estimated. Heterogeneity and robustness are investigated by a … working time accounts. No significant effects of working time accounts can be detected on wages, the number of employees and …