Information quality and workplace safety
Publication Type
Journal Article
Publication Date
3-2022
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.
Keywords
information quality, workplace safety, employee welfare, management accounting
Discipline
Accounting
Research Areas
Corporate Reporting and Disclosure
Publication
Journal of Management Accounting Research
Volume
34
Issue
1
First Page
133
Last Page
162
ISSN
1049-2127
Identifier
10.2308/JMAR-2020-079
Publisher
American Accounting Association
Citation
HOPE, Ole-Kristian; WANG, Danye; YUE, Heng; and ZHAO, Jianyu.
Information quality and workplace safety. (2022). Journal of Management Accounting Research. 34, (1), 133-162.
Available at: https://ink.library.smu.edu.sg/soa_research/1978
Additional URL
http://doi.org/10.2308/JMAR-2020-079