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 … management to avoid reporting a low IDSM. The findings should help health insurance clients make decisions regarding the purchase … or change of health insurance. The findings should also encourage regulators to improve their evaluation of the economic …