Earnings management by health insurance companies in Brazil

Earnings management by health insurance companies in Brazil

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 th...

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Bibliographic Details
Main Authors: Antonio Lopo Martinez, Flávio Alves de Carvalho
Format: Article
Language:English
Published: Emerald Publishing 2022-09-01
Series:European Journal of Management and Business Economics
Subjects:
Health insurance company
Abnormality
Earnings management
Abnormal behavior
Operational decision
Online Access:https://www.emerald.com/insight/content/doi/10.1108/EJMBE-01-2021-0023/full/pdf

Internet

https://www.emerald.com/insight/content/doi/10.1108/EJMBE-01-2021-0023/full/pdf

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