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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 …
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examining a health insurance reform that changes patients' relative financial responsibilities for a medical service that can be … important lever by which certain demand-side health insurance reforms successfully operate. …
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