Earnings management by health insurance companies in Brazil
نویسندگان
چکیده
Purpose This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability the market (IDSM). Design/methodology/approach The used Jones and Modified models to identify model described Roychowdhury estimate abnormal behaviors decisions. Data covering 2012 2018 were collected ANS website. Findings results show that HICs engaged avoid IDSM. findings should help clients make regarding purchase change insurance. also encourage regulators improve their evaluation economic financial risks around HICs. Originality/value National Agency Supplementary Health (ANS) established qualification program for HICs, monitoring them based on set indicators. Managers may have an incentive use obtain indices meet requirements order showing signs abnormality.
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ژورنال
عنوان ژورنال: European journal of management and business economics
سال: 2021
ISSN: ['2444-8451', '2444-8494']
DOI: https://doi.org/10.1108/ejmbe-01-2021-0023