Martinez, Antonio Lopo; Carvalho, Flávio Alves de - In: European journal of management and business economics : … 31 (2021) 4, pp. 453-468
Purpose This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through …). Design/methodology/approach The study used the Jones and Modified Jones models to identify earnings management through …. Data covering 2012 to 2018 were collected from the ANS website. Findings The results show that HICs engaged in earnings …