Empirical analysis of the incidence of accidents in the workplace on firms' financial performance

doi:https://doi.org/10.1016/j.ssci.2014.05.012

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RECERCAT Home > Universitat Ramon Llull > IQS > Articles publicats en revistes científiques > View document

Use this identifier to quote or link this document: http://hdl.handle.net/2072/376513

dc.contributor	Universitat Ramon Llull. IQS
dc.contributor.author	García Blandón, Josep
dc.contributor.author	Argilés Bosch, Josep M.
dc.contributor.author	Marti Pidelaserra, Jordi
dc.contributor.author	Monllau, Teresa
dc.contributor.author	Urgell Chao, Ma. Teresa
dc.date.accessioned	2020-07-15T06:32:29Z
dc.date.available	2020-07-15T06:32:29Z
dc.date.issued	2014-12
dc.identifier.uri	http://hdl.handle.net/2072/376513
dc.format.extent	34 p.
dc.language.iso	eng
dc.publisher	Elsevier
dc.relation.ispartof	Safety Science. Vol.70 (2014), p.123-132
dc.rights	© Elsevier
dc.rights	L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons:http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.source	RECERCAT (Dipòsit de la Recerca de Catalunya)
dc.subject.other	Treball--Accidents
dc.subject.other	Impost sobre el valor afegit
dc.subject.other	Gestió d'actius i passius
dc.subject.other	Labor accidents
dc.subject.other	Occupational accidents
dc.subject.other	Work injuries
dc.subject.other	Firm financial performance
dc.subject.other	Return on assets
dc.title	Empirical analysis of the incidence of accidents in the workplace on firms' financial performance
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/acceptedVersion
dc.subject.udc	331 - Treball. Relacions laborals. Ocupació. Organització del treball
dc.subject.udc	65 - Gestió i organització. Administració i direcció d'empreses. Publicitat. Relacions públiques. Mitjans de comunicació de masses
dc.embargo.terms	cap
dc.identifier.doi	https://doi.org/10.1016/j.ssci.2014.05.012
dc.rights.accessLevel	info:eu-repo/semantics/openAccess
dc.description.abstract	This paper performs an empirical analysis on the incidence of labor accidents on firm financial performance. With data on financial statements and labor accidents of 299 Spanish firms for 6 different years we perform panel data estimations and find a negative influence of accident rate on return on assets, as well as on abnormal return on assets. The incidence of accident rate is not shown up immediately in the profit and loss statements. It is mainly realized in the future. We find a significant negative influence in one year ahead financial performance. This finding suggests that labor accidents are disruptors of business operations, affecting mostly to value-added activities related with long term coordination and planning. Results are robust across different estimations methods and with estimations with different control variables.

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