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2022-05-01

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Please use this identifier to cite or link to this item: https://hdl.handle.net/2445/191503

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

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https://doi.org/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.

Subject

Accidents de treball, Rendiment, Desenvolupament econòmic, Rendibilitat

Subject (English)

Industrial accidents, Performance, Economic development, Rate of return

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Articles publicats en revistes (Empresa)

Citation

ARGILÉS BOSCH, Josep M., GARCÍA BLANDÓN, Josep and RAVENDA, Diego. Labour accidents and financial performance: empirical analysis of the type of relationship in the Spanish context. International Journal Of Occupational Safety And Ergonomics. 2022. Vol. 28, num. 2, pags. 974-990. ISSN 1080-3548. [consulted: 17 of June of 2026]. Available at: https://hdl.handle.net/2445/191503

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