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Tob Control. 2013 May;22(e1):e33-6. doi: 10.1136/tobaccocontrol-2011-050283. Epub 2012 Apr 29.

The influence of a smoking ban on the profitability of Belgian restaurants.

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Department of Accountancy and Corporate Finance, University of Ghent, Ghent, Belgium.

Erratum in

  • Tob Control. 2014 Jan;23(1):87.



To examine whether the nationwide smoking ban, imposed in 2007, had an impact on the profitability of Belgian restaurants.


Objective financial reporting data on 1613 restaurants were analysed with return on assets as the outcome measure. The data were collected from the Belfirst database and cover the period 2004-2009. To assess the impact of the smoking ban, a differences-in-differences estimation method was used, with bars serving as the control group. The regression model was estimated, while controlling for firm-specific characteristics and unobserved firm-level heterogeneity.


The variable of interest is the interaction between the smoking ban dummy and the dummy for the treatment group. The coefficient of this variable is insignificant.


The adoption of the nationwide smoking ban did not affect the profitability of Belgian restaurants.


Belgium; Smoking; economics; prevention; profitability; public policy; restaurants

[Indexed for MEDLINE]

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