抄録
This study examines three hypotheses regarding the impact of disability employment on a company’s financial and non-financial value. The results did not indicate that companies with a higher disability employment rate have a positive impact on Tobin’s q （used as financial data） or new graduate turnover rate after three years （used as non-financial data）. However, companies with a higher disability employment rate also have a higher proportion of female managers and male parental leave takers （used as non-financial data）. Thus, disability employment may have some impact on a company’s non-financial value, particularly on its corporate culture of workplace diversity. Disability employment may have the potential to go beyond achieving the mandatory proportion of workers with disability as legal compliance.
https://ror.org/03599d813 
