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accumulate shares adjustment costs Anderson and Meyer average of beginning average-year Brown and Earle CEPR Churning Rate Creation Rate Davis and Haltiwanger destruction rates Dispersed Outsider dummies end-year employment estimates European investment bank excess job reallocation Excess Job Worker F-ows firm age firm boundaries firm characteristics firm fixed effects flows and churning Gimpelson and Lippoldt Gross Job Herfindahl-Hirschman Index heterogeneity higher hiring investors IPOs job and worker job creation job destruction Job Excess Job job flows job reallocation rate Labor Economics labor flows labor market concentration layoffs managers market competition measurement issues number of employees old firms parentheses percent private share product and labor profit maximization regressions also containing rehiring reorganized firms Russian Industry Russian Labor Market Sabirianova sector sensitivity to adjustment spin-offs studies survey data Tab-e Table tion Rate transition economies union University of Nottingham variables wage Worker Flow Rate worker turnover workplace accidents