... and employee productivity. Overall, the results suggest firm actions to protect employees’ welfare were value enhancing during the global pandemic, but only for firms with sufficient financial flexibility. Data Availability: Data are available from the public sources cited in the text. We thank Mary...

... safety employee welfare management accounting Workplace safety is an essential consideration for business and society. Each year companies spend a significant amount of resources on workplace-safety improvements. For example, Kniesner and Leeth (2014) estimate that, in 2010, the annual...