Journal article
Information Quality and Workplace Safety
Journal of management accounting research, Vol.34(1), pp.133-162
03/01/2022
DOI: 10.2308/JMAR-2020-079
Abstract
This paper examines the effect of internal information quality on workplace safety. Using establishment-level data on workplace injuries from the Occupational Safety and Health Administration (OSHA) and employing a strict fixed-effects structure, we show that higher information quality is associated with significantly lower work-related injury rates. Further investigation reveals that the effect is stronger when more decision rights reside in headquarters, weaker when employees have greater bargaining power, and weaker when firms are subject to financial constraints. Our findings are robust to the use of two plausibly exogenous shocks and other robustness checks. Our study suggests an important economic consequence of information quality not examined by prior literature.
Details
- Title: Subtitle
- Information Quality and Workplace Safety
- Creators
- Ole-Kristian Hope - University of TorontoDanye Wang - New York UniversityHeng Yue - Singapore Management UniversityJianyu Zhao - Central University of Finance and Economics
- Resource Type
- Journal article
- Publication Details
- Journal of management accounting research, Vol.34(1), pp.133-162
- Publisher
- Amer Accounting Assoc
- DOI
- 10.2308/JMAR-2020-079
- ISSN
- 1049-2127
- eISSN
- 1558-8033
- Number of pages
- 30
- Grant note
- China's Management Accounting Research and Development Center in Central University of Finance and Economics 72102246 / National Natural Science Foundation of China; National Natural Science Foundation of China (NSFC)
- Language
- English
- Date published
- 03/01/2022
- Academic Unit
- Accounting
- Record Identifier
- 9984380503302771
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