An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation

Objective: This study aims to evaluate the economic-financial performance of Brazilian private health plan operators and investigate possible sources of relative variations in the studied indicators. The article also discusses the question of regulation based on an economic-financial analysis of the...

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Main Authors: Carlos Henrique Rocha, Gladston Luiz da Silva, Paulo Augusto Pettenuzzo de Britto
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2022-01-01
Series:Revista Ambiente Contábil
Subjects:
Online Access:https://periodicos.ufrn.br/ambiente/article/view/27707
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author Carlos Henrique Rocha
Gladston Luiz da Silva
Paulo Augusto Pettenuzzo de Britto
author_facet Carlos Henrique Rocha
Gladston Luiz da Silva
Paulo Augusto Pettenuzzo de Britto
author_sort Carlos Henrique Rocha
collection DOAJ
description Objective: This study aims to evaluate the economic-financial performance of Brazilian private health plan operators and investigate possible sources of relative variations in the studied indicators. The article also discusses the question of regulation based on an economic-financial analysis of the regulated entities. Methodology: this is an empirical, analytical study with analysis and inference based on secondary data. The methodological base of the article is comprised of standardized economic-financial indicators, indicators adapted to the operational specificities of private healthcare plan operators and multiple range tests. The database in panel form was elaborated using information published by the National Private Healthcare Regulatory Agency and refers to a sample containing the fourteen largest health plan operators in activity in Brazil. Results: It is concluded that the health plan operators are well-situated in economic-financial terms and that the form of corporate organization, the relative size of the market and the operators’ regional markets have a significant influence on their performance. It is considered opportune to discuss whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates. Study contributions: the study contributes by showing how a relatively simple technique can benefit not only the regulatory process but also the evaluation of the regulation itself.  It further contributes by revealing that the healthcare plan operators in Brazil are in a good situation in economic-financial terms thereby raising the question as to whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates.
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spelling doaj.art-2d36214d889c419aaa20b23cdaa330c52023-01-18T22:50:54ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362022-01-0114110.21680/2176-9036.2022v14n1ID2770722841An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulationCarlos Henrique Rocha0https://orcid.org/0000-0002-1143-2058Gladston Luiz da Silva1https://orcid.org/0000-0001-9650-2993Paulo Augusto Pettenuzzo de Britto2https://orcid.org/0000-0001-7462-9096University de Brasília.University of Brasília.University of Brasília.Objective: This study aims to evaluate the economic-financial performance of Brazilian private health plan operators and investigate possible sources of relative variations in the studied indicators. The article also discusses the question of regulation based on an economic-financial analysis of the regulated entities. Methodology: this is an empirical, analytical study with analysis and inference based on secondary data. The methodological base of the article is comprised of standardized economic-financial indicators, indicators adapted to the operational specificities of private healthcare plan operators and multiple range tests. The database in panel form was elaborated using information published by the National Private Healthcare Regulatory Agency and refers to a sample containing the fourteen largest health plan operators in activity in Brazil. Results: It is concluded that the health plan operators are well-situated in economic-financial terms and that the form of corporate organization, the relative size of the market and the operators’ regional markets have a significant influence on their performance. It is considered opportune to discuss whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates. Study contributions: the study contributes by showing how a relatively simple technique can benefit not only the regulatory process but also the evaluation of the regulation itself.  It further contributes by revealing that the healthcare plan operators in Brazil are in a good situation in economic-financial terms thereby raising the question as to whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates.https://periodicos.ufrn.br/ambiente/article/view/27707private healthcare; health plan operators; economic-financial performance; multiple ranges test; national private healthcare regulatory agency..
spellingShingle Carlos Henrique Rocha
Gladston Luiz da Silva
Paulo Augusto Pettenuzzo de Britto
An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation
Revista Ambiente Contábil
private healthcare; health plan operators; economic-financial performance; multiple ranges test; national private healthcare regulatory agency..
title An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation
title_full An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation
title_fullStr An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation
title_full_unstemmed An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation
title_short An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation
title_sort appraisal of brazilian private health plan operators economic financial conditions a note on finance and regulation
topic private healthcare; health plan operators; economic-financial performance; multiple ranges test; national private healthcare regulatory agency..
url https://periodicos.ufrn.br/ambiente/article/view/27707
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