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Argilés-Bosch JM, Garcia-Blandón J, Ravenda D. Labour accidents and financial performance: empirical analysis of the type of relationship in the Spanish context. Int J Occup Saf Ergon. 2020;1-17doi: 10.1080/10803548.2020.1851921.
Argilés-Bosch, J. M., Garcia-Blandón, J., & Ravenda, D. (2020). Labour accidents and financial performance: empirical analysis of the type of relationship in the Spanish context. International journal of occupational safety and ergonomics : JOSE, 1-17. https://doi.org/10.1080/10803548.2020.1851921
Argilés-Bosch, Josep M, et al. "Labour accidents and financial performance: empirical analysis of the type of relationship in the Spanish context." International journal of occupational safety and ergonomics : JOSE vol. (2020): 1-17. doi: https://doi.org/10.1080/10803548.2020.1851921
Argilés-Bosch JM, Garcia-Blandón J, Ravenda D. Labour accidents and financial performance: empirical analysis of the type of relationship in the Spanish context. Int J Occup Saf Ergon. 2020 Dec 29;1-17. doi: 10.1080/10803548.2020.1851921. Epub 2020 Dec 29. PMID: 33198588.
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Int J Occup Saf Ergon. 2020 Dec 29;1-17. doi: 10.1080/10803548.2020.1851921. Epub 2020 Dec 29.

Labour accidents and financial performance: empirical analysis of the type of relationship in the Spanish context.

International journal of occupational safety and ergonomics : JOSE

Josep M Argilés-Bosch, Josep Garcia-Blandón, Diego Ravenda

Affiliations

  1. Departament of Business, Universitat de Barcelona, Spain.
  2. Departament of Economics, IQS School of Management, Universitat Ramón Llull, Finance.
  3. Department of Management Control, Accounting and Auditing, TBS Business School, Barcelona, Spain.

PMID: 33198588 DOI: 10.1080/10803548.2020.1851921

Abstract

This article performs empirical research and finds a negative relationship between accidents in the workplace and financial performance. The relationship is stronger and more persistent for performance 1 year ahead than for 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. The study also contributes methodologically with refined analyses of the curvilinear relationship and providing robust widespread inference for a large number of industries.

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

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