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 discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM). Design/methodology/approach The study used...