Important Notes:
This file contains the links between Compustat GVKEYs and establishment names in OSHA workplace injuries dataset between 2002-2011. The OSHA dataset used for generating the links is received directly from OSHA and it contains unique identifiers for establishments that are not available in the current version available on OSHA's website. The linking file is created using these unique identifiers together with establishment names. The identifiers are proprietary data items per OSHA and are therefore omitted from the linking file. While there may be other differences between the file available online and the file used for creating the links, those differences will likely be minor. The establishment names in the linking file are as reported by the OSHA, without any modifications, so that you can directly use them for merging with your dataset.
If you choose to use this file, I kindly request that you reference the following study:
Caskey, J., and B. Ozel. (2017). Earnings expectations and employee safety. Journal of Accounting and Economics 63(1): 121-41.
If you find any errors or identify additional links please notify me so that I can update the file.