Citation

Argilés-Bosch JM, Garcia-Blandón J, Ravenda D. Int. J. Occup. Safety Ergonomics 2020; ePub(ePub): ePub.

Copyright

(Copyright © 2020, Centralny Instytut Ochrony Pracy - Państwowy Instytut Badawczy, Publisher Informa - Taylor and Francis Group)

DOI

10.1080/10803548.2020.1851921

PMID

33198588

Abstract

This paper performs an empirical research and finds a negative relationship between accidents in the workplace and financial performance. The relationship is stronger and more persistent on one year ahead performance than on the current year. We find no significant evidence of curvilinear U-shaped or inverted U-shaped relationships.

RESULTS are strong across different industries and samples, variable definitions and model specifications. The study contributes to the scarce extant research with reliable data and samples of a wide span of industries. It also contributes methodologically with refined analyses of the curvilinear relationship and providing robust widespread inference for a large number of industries.

Language: en

Keywords

safety; accidents in the workplace; financial performance; labour accidents; profitability