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

Additional URL

http://doi.org/10.2308/JMAR-2020-079

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