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 in the market (IDSM). Design/methodology/approach The study used...

Objective - This research studied whether health plan companies (HPCs) use earnings management to avoid reporting a low indicator of sustainability in the market (IDSM). In Brazil, the National Agency of Supplementary Health (ANS) regulates HPCs. The agency established a qualification program...