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

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dc.contributor	Universitat de Barcelona
dc.contributor.author	Argilés Bosch, Josep M.
dc.contributor.author	Marti Pidelaserra, Jordi
dc.contributor.author	Monllau, Teresa
dc.contributor.author	García Blandón, Josep
dc.contributor.author	Urgell Chao, Ma. Teresa
dc.date	2017-01-31T09:47:23Z
dc.date	2017-01-31T09:47:23Z
dc.date	2014-12
dc.date	2017-01-31T09:47:23Z
dc.identifier.citation	0925-7535
dc.identifier.citation	630495
dc.identifier.uri	http://hdl.handle.net/2445/106266
dc.format	10 p.
dc.format	application/pdf
dc.language.iso	eng
dc.publisher	Elsevier B.V.
dc.relation	Versió postprint del document publicat a: https://doi.org/10.1016/j.ssci.2014.05.012
dc.relation	Safety Science, 2014, vol. 70, num. December, p. 123-132
dc.relation	https://doi.org/10.1016/j.ssci.2014.05.012
dc.rights	(c) Elsevier B.V., 2014
dc.rights	info:eu-repo/semantics/openAccess
dc.subject	Accidents de treball
dc.subject	Finançament de l'empresa
dc.subject	Gestió d'actius i passius
dc.subject	Impost sobre el valor afegit
dc.subject	Estimació d'un paràmetre
dc.subject	Industrial accidents
dc.subject	Business finance
dc.subject	Asset-liability management
dc.subject	Value-added tax
dc.subject	Parameter estimation
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.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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