This article examines how establishment births and deaths contribute to job
creation, job destruction, and net employment growth at different frequenc
ies of measurement. The longitudinal data are constructed from quarterly un
employment-insurance microdata from the state of West Virginia and are esse
ntially a census of establishments in all industries. Defining establishmen
t births and deaths is an exercise in how to use cross-sectional administra
tive data for longitudinal research purposes. The analysis of job flows ind
icates that establishment births and deaths account for about 19% of quarte
rly job creation and destruction and well over half of triennial job creati
on and destruction.