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...

This research investigates Brazil's cooperative health plan operators (CHPOs) from the perspective of continuity in terms of liquidity ratios. The principle of continuity presupposes the going concern basis of the entity where liquidity is a critical issue. A detailed study of CHPO's financial...