DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10315 |
Resumo: | This paper aimed to evaluate the earnings quality (EQ) and analyze the relationship between EQ and its determinants of economic and financial performance of the health plan operators in Brazil. Private health plan operators’ financial data from 2008 to 2017 was analyzed, with the specialties of the operators being modalities, sizes (number of beneficiaries), and coverage. For each EQ analysis, we calculated four individual measures (accruals quality, persistence, predictability, and smoothing), which we used for the composition of the EQ ranking, defined as a dependent variable of the research models. We defined the independent variables as indicators of the economic-financial performance of the operators, and we selected the final set of independent variables by the Stepwise regression method. The results show that segregating the analysis of the operators by modalities and size is more important and, in this sense, determinant to explain the earnings quality, which we did not verify with the coverage segregation. Through the ranking analysis, it was possible to identify that the operators with the highest quality belong to the modalities of group medicine and specialized health insurance; to medium size and medical-hospital coverage. The operators with the lowest quality belong to the self-management modality and the non-beneficiary category. The models analyzed are significant in explaining the quality. For economic-financial performance, the models that most influence the quality are small and medium sizes, self-management and medical cooperative modalities, and medical-hospital coverage. The results show that the explanatory variables of the economic and financial performance that determine the EQ are indebtedness (END), debt composition (CE), selling expenses (DC), and fixed assets (IMOB). The final models allowed the conclusion that QIC is positively influenced by the economic-financial performance of the operators by the determinant variables END, CE, and DC. |
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DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITYDETERMINANTES DEL DESEMPEÑO ECONÓMICO-FINANCIERO DE LOS OPERADORES DE SEGUROS DE SALUD EN BRASIL Y SU RELACIÓN CON LA CALIDAD DE LA INFORMACIÓN CONTABLEDETERMINANTES DO DESEMPENHO ECONÔMICO-FINANCEIRO DAS OPERADORAS DE PLANOS DE SAÚDE NO BRASIL E SUA RELAÇÃO COM A QUALIDADE DAS INFORMAÇÕES CONTÁBEISEarnings qualitySupplementary healthHealth insuranceEconomic-financial performanceCalidad del Resultado ContableSalud complementariaSeguro de saludDesempeño económico-financieroQualidade da informação contábilSaúde suplementarPlanos de saúdeDesempenho econômico-financeiroThis paper aimed to evaluate the earnings quality (EQ) and analyze the relationship between EQ and its determinants of economic and financial performance of the health plan operators in Brazil. Private health plan operators’ financial data from 2008 to 2017 was analyzed, with the specialties of the operators being modalities, sizes (number of beneficiaries), and coverage. For each EQ analysis, we calculated four individual measures (accruals quality, persistence, predictability, and smoothing), which we used for the composition of the EQ ranking, defined as a dependent variable of the research models. We defined the independent variables as indicators of the economic-financial performance of the operators, and we selected the final set of independent variables by the Stepwise regression method. The results show that segregating the analysis of the operators by modalities and size is more important and, in this sense, determinant to explain the earnings quality, which we did not verify with the coverage segregation. Through the ranking analysis, it was possible to identify that the operators with the highest quality belong to the modalities of group medicine and specialized health insurance; to medium size and medical-hospital coverage. The operators with the lowest quality belong to the self-management modality and the non-beneficiary category. The models analyzed are significant in explaining the quality. For economic-financial performance, the models that most influence the quality are small and medium sizes, self-management and medical cooperative modalities, and medical-hospital coverage. The results show that the explanatory variables of the economic and financial performance that determine the EQ are indebtedness (END), debt composition (CE), selling expenses (DC), and fixed assets (IMOB). The final models allowed the conclusion that QIC is positively influenced by the economic-financial performance of the operators by the determinant variables END, CE, and DC.Esta tesis tuvo como objetivo evaluar la Calidad del Resultado Contable (QIC) y analizar la relación entre QIC y sus determinantes del desempeño económico y financeiro de los operadores de planes de salud em Brasil. Se analizaron los datos financeiro de los operadores de planes de salud privados de 2008 a 2017, siendo las especialidades de los operadores las modalidades, tamaños y cobertura. Para cada análisis de QIC, se calcularon cuatro medidas individuales (acumula la calidad, la persistencia, la previsibilidad y el suavizado), y estas medidas se utilizaron para la composición de la clasificación de QIC, definida como em variable dependiente de los modelos de investigación. Las variables independientes se definieron como indicadores del desempeño económico-financiero de los operadores, y el conjunto final de variables independientes se seleccionó mediante el método de regresión Stepwise. Los resultados muestran que es más importante segregar el análisis de los operadores por modalidades y tamaño, y en este sentido determinante para explicar la calidad de los ingresos, lo cual no se verificó con la segregación de cobertura. A través del análisis de ranking, se pudo identificar que los operadores con mayor calidad pertenecen a las modalidades de medicina grupal y seguro médico especializado; a medianas y medianas coberturas médico-hospitalarias. Los operadores con menor calidad pertenecen a la modalidad de autogestión y a la categoría de no beneficiarios. Los modelos analizados son significativos para explicar la calidad, y para el desempeño económico-financiero, los modelos que más influyen en la calidad son para los pequeños y medianos tamaños, para las modalidades de autogestión y cooperativa médico y para la cobertura médico-hospitalaria. Los resultados muestran que las variables explicativas del desempeño económico y financiero que determinan el QIC son endeudamiento (END), composición de la deuda (CE), gastos de venta (DC) y activos fijos (IMOB). Los modelos finales permitieron concluir que QIC está influido positivamente por el desempeño económico-financiero de los operadores por las variables determinantes END, CE y DC.A presente pesquisa teve o objetivo de avaliar a qualidade da informação contábil (QIC) e a sua relação com os determinantes de desempenho econômico-financeiro das operadoras de planos privados de saúde no Brasil. Como metodologia, foram analisados dados financeiros relativos ao período de 2008 a 2017. As especialidades das operadoras analisadas foram as modalidades, os portes e as coberturas. Foram calculadas quatro medidas individuais de qualidade (qualidade dos accruals, persistência, previsibilidade, e alisamento de resultados), utilizadas para a composição de um ranking da QIC, variável dependente dos modelos. As variáveis independentes foram definidas a partir de indicadores, tendo o conjunto final de variáveis independentes sido selecionado pelo método de regressão múltipla com dados em painel (stepwise). Os resultados e contribuições da pesquisa demonstram que segregar as análises do desempenho das operadoras de planos de saúde (OPS) brasileiras por modalidades e por portes é mais importante, e nesse sentido, determinante para explicar a qualidade da informação contábil (QIC), o que não se constatou com as segregações por cobertura. Por meio da análise do ranking da qualidade foi possível identificar que as operadoras com qualidade mais alta pertencem às modalidades medicina de grupo e seguradora especializada em saúde; ao porte médio e à cobertura médico-hospitalar. As operadoras que apresentam qualidade mais baixa pertencem à modalidade autogestão e ao porte sem beneficiários. Os modelos analisados são significativos para explicar a qualidade. Para o desempenho econômico-financeiro, os modelos que mais influenciam a qualidade são dos portes pequeno e médio, das modalidades autogestão e cooperativa médica e da cobertura médico-hospitalar. Os resultados evidenciam que as variáveis explicativas do desempenho econômico-financeiro determinantes para explicar a QIC são endividamento (END), composição do endividamento (CE), despesas de comercialização (DC) e imobilização do ativo (IMOB). Os modelos finais permitiram concluir que a QIC é influenciada positivamente pelo desempenho econômico-financeiro das operadoras, pelas variáveis determinantes END, CE e DC.Universidade Regional de Blumenau2021-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1031510.4270/ruc.2021425Revista Universo Contábil; v. 17 n. 4 (2021); 46-661809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10315/5867Copyright (c) 2023 Revista Universo Contábilinfo:eu-repo/semantics/openAccessFerreira, Anelisa de Carvalhode Souza, Antônio Artur2023-03-14T21:26:39Zoai:ojs.bu.furb.br:article/10315Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2023-03-14T21:26:39Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY DETERMINANTES DEL DESEMPEÑO ECONÓMICO-FINANCIERO DE LOS OPERADORES DE SEGUROS DE SALUD EN BRASIL Y SU RELACIÓN CON LA CALIDAD DE LA INFORMACIÓN CONTABLE DETERMINANTES DO DESEMPENHO ECONÔMICO-FINANCEIRO DAS OPERADORAS DE PLANOS DE SAÚDE NO BRASIL E SUA RELAÇÃO COM A QUALIDADE DAS INFORMAÇÕES CONTÁBEIS |
title |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY |
spellingShingle |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY Ferreira, Anelisa de Carvalho Earnings quality Supplementary health Health insurance Economic-financial performance Calidad del Resultado Contable Salud complementaria Seguro de salud Desempeño económico-financiero Qualidade da informação contábil Saúde suplementar Planos de saúde Desempenho econômico-financeiro |
title_short |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY |
title_full |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY |
title_fullStr |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY |
title_full_unstemmed |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY |
title_sort |
DETERMINANTS OF PERFORMANCE OF HEALTH INSURANCE OPERATORS IN BRAZIL AND THEIR RELASHIONSHIP WITH EARNINGS QUALITY |
author |
Ferreira, Anelisa de Carvalho |
author_facet |
Ferreira, Anelisa de Carvalho de Souza, Antônio Artur |
author_role |
author |
author2 |
de Souza, Antônio Artur |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Ferreira, Anelisa de Carvalho de Souza, Antônio Artur |
dc.subject.por.fl_str_mv |
Earnings quality Supplementary health Health insurance Economic-financial performance Calidad del Resultado Contable Salud complementaria Seguro de salud Desempeño económico-financiero Qualidade da informação contábil Saúde suplementar Planos de saúde Desempenho econômico-financeiro |
topic |
Earnings quality Supplementary health Health insurance Economic-financial performance Calidad del Resultado Contable Salud complementaria Seguro de salud Desempeño económico-financiero Qualidade da informação contábil Saúde suplementar Planos de saúde Desempenho econômico-financeiro |
description |
This paper aimed to evaluate the earnings quality (EQ) and analyze the relationship between EQ and its determinants of economic and financial performance of the health plan operators in Brazil. Private health plan operators’ financial data from 2008 to 2017 was analyzed, with the specialties of the operators being modalities, sizes (number of beneficiaries), and coverage. For each EQ analysis, we calculated four individual measures (accruals quality, persistence, predictability, and smoothing), which we used for the composition of the EQ ranking, defined as a dependent variable of the research models. We defined the independent variables as indicators of the economic-financial performance of the operators, and we selected the final set of independent variables by the Stepwise regression method. The results show that segregating the analysis of the operators by modalities and size is more important and, in this sense, determinant to explain the earnings quality, which we did not verify with the coverage segregation. Through the ranking analysis, it was possible to identify that the operators with the highest quality belong to the modalities of group medicine and specialized health insurance; to medium size and medical-hospital coverage. The operators with the lowest quality belong to the self-management modality and the non-beneficiary category. The models analyzed are significant in explaining the quality. For economic-financial performance, the models that most influence the quality are small and medium sizes, self-management and medical cooperative modalities, and medical-hospital coverage. The results show that the explanatory variables of the economic and financial performance that determine the EQ are indebtedness (END), debt composition (CE), selling expenses (DC), and fixed assets (IMOB). The final models allowed the conclusion that QIC is positively influenced by the economic-financial performance of the operators by the determinant variables END, CE, and DC. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-12-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10315 10.4270/ruc.2021425 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10315 |
identifier_str_mv |
10.4270/ruc.2021425 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10315/5867 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 17 n. 4 (2021); 46-66 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945118071291904 |