The relationship between accounting information and the performance of supplementary health care providers

Detalhes bibliográficos
Autor(a) principal: Teixeira, Rudolph Fabiano Alves Pedroza
Data de Publicação: 2022
Outros Autores: Macedo, Marcelo Álvaro da Silva, Santos, Odilanei Morais dos
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/25894
Resumo: Purpose: Analyze the relationship between accounting information and the performance of supplementary health care providers (OPS), based on economic and financial indicators. To this end, operational, liquidity, profitability, capital structure indicators were evaluated, in addition to the influence exerted by the size and type of operator on the Supplementary Health Performance Index (IDSS) score, which is a proxy for the performance of OPS. Methodology: First, a Factor Analysis was carried out on 18 economic-financial indicators of 568 OPS, which resulted in five factors (operational, liquidity, profitability, capital structure and size). Finally, a model was developed in which Ordinary Least Squares (MQO) and TOBIT regressions were applied to explain the IDSS, as a function of the five calculated factors plus four dummy variables for the types of OPS. Results: The results showed that the data and economic-financial indicators of the OPS are jointly relevant to explain the IDSS, indicating that the accounting information has the capacity to portray aspects of the supplementary health sector, which go beyond the purely financial dimension. Contributions of the Study: The study contributes to the literature by bringing strong evidence that OPS accounting information is important to explain part of the supplementary health economic environment, surpassing by more than twice its own informational content contained in the IDSS, which highlights its usefulness and relevance of such information to users of OPS
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spelling The relationship between accounting information and the performance of supplementary health care providersLa relación entre la información contable y el desempeño de los proveedores de atención médica suplementariaA relação entre as informações contábeis e o desempenho das operadoras de saúde suplementarEconomic-Financial Indicators. Regulation. Supplementary Health.Indicadores económico-financieros. Regulación. Salud suplementaria.Indicadores Econômico-Financeiros. Regulação. Saúde Suplementar.Saúde SuplementarRegulação EconômicaPurpose: Analyze the relationship between accounting information and the performance of supplementary health care providers (OPS), based on economic and financial indicators. To this end, operational, liquidity, profitability, capital structure indicators were evaluated, in addition to the influence exerted by the size and type of operator on the Supplementary Health Performance Index (IDSS) score, which is a proxy for the performance of OPS. Methodology: First, a Factor Analysis was carried out on 18 economic-financial indicators of 568 OPS, which resulted in five factors (operational, liquidity, profitability, capital structure and size). Finally, a model was developed in which Ordinary Least Squares (MQO) and TOBIT regressions were applied to explain the IDSS, as a function of the five calculated factors plus four dummy variables for the types of OPS. Results: The results showed that the data and economic-financial indicators of the OPS are jointly relevant to explain the IDSS, indicating that the accounting information has the capacity to portray aspects of the supplementary health sector, which go beyond the purely financial dimension. Contributions of the Study: The study contributes to the literature by bringing strong evidence that OPS accounting information is important to explain part of the supplementary health economic environment, surpassing by more than twice its own informational content contained in the IDSS, which highlights its usefulness and relevance of such information to users of OPSObjetivo: Analizar la relación entre la información contable y el desempeño de los proveedores suplementarios de salud (OPS), con base en indicadores económicos y financieros. Para ello, se evaluaron indicadores operativos, de liquidez, rentabilidad, estructura de capital, además de la influencia que ejerce el tamaño y tipo de proveedor en el puntaje del Índice de desempeño de salud complementaria (IDSS), que es un proxy del desempeño del OPS. Metodología: Primero, se realizó una Análisis Factorial sobre 18 indicadores económico-financieros de 568 OPS, que resultó en cinco factores (operacional, liquidez, rentabilidad, estructura de capital y tamaño). Finalmente, se desarrolló un modelo en el que se aplicaron los mínimos cuadrados ordinarios (MQO) y regresiones TOBIT para explicar el IDSS, en función de los cinco factores calculados más cuatro variables ficticias para los tipos de OPS. Resultados: Los resultados mostraron que los datos e indicadores económico-financieros de las OPS son conjuntamente relevantes para explicar el IDSS, indicando que la información contable tiene la capacidad de retratar aspectos del sector suplementario de la salud, que van más allá de la dimensión puramente financiera. Contribuciones del Estudio: El estudio contribuye a la literatura al traer evidencia sólida de que las informaciones contables de OPS son importantes para explicar parte del entorno económico de salud suplementaria, superando en más del doble su contenido informativo propio contenido en el IDSS, lo que resalta la utilidad y relevancia de dicha información para usuarios de OPS.Objetivo: Analisar a relação entre as informações contábeis e o desempenho das operadoras de saúde suplementar (OPS), com base em indicadores econômico-financeiros. Para tanto, foram avaliados indicadores operacionais, de liquidez, rentabilidade, estrutura de capital, além da influência exercida pelo tamanho e o tipo de operadora sobre a pontuação do Índice de Desempenho da Saúde Suplementar (IDSS), que é uma proxy para o desempenho das OPS. Metodologia: Primeiramente foi realizada uma Análise Fatorial em 18 indicadores econômico-financeiros de 568 OPS, que resultaram em cinco fatores (operacional, liquidez, rentabilidade, estrutura de capital e tamanho). Por fim, foi elaborado um modelo em que se aplicou regressões por Mínimos Quadrados Ordinários (MQO) e TOBIT para explicar o IDSS, como função dos cinco fatores calculados mais quatro variáveis dummies para os tipos de OPS. Resultados: Os resultados mostraram que os dados e indicadores econômico-financeiros das OPS são relevantes em conjunto para explicar o IDSS, indicando que a informação contábil possui capacidade de retratar aspectos do setor de saúde suplementar, que vão além da dimensão puramente financeira. Contribuições do Estudo: O estudo contribui com a literatura ao trazer fortes indícios de que as informações contábeis das OPS são importantes para explicar parcela do ambiente econômico da saúde suplementar, superando em mais de duas vezes seu próprio conteúdo informacional contido no IDSS, o que evidencia a utilidade e a relevância de tais informações para os usuários das OPS.Portal de Periódicos Eletrônicos da UFRN2022-07-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2589410.21680/2176-9036.2022v14n2ID25894REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.; 58-80REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.; 58-80REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.; 58-802176-903610.21680/2176-9036.2022v14n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/25894/15842Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessTeixeira, Rudolph Fabiano Alves Pedroza Macedo, Marcelo Álvaro da Silva Santos, Odilanei Morais dos2023-01-18T23:18:55Zoai:periodicos.ufrn.br:article/25894Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-01-18T23:18:55Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv The relationship between accounting information and the performance of supplementary health care providers
La relación entre la información contable y el desempeño de los proveedores de atención médica suplementaria
A relação entre as informações contábeis e o desempenho das operadoras de saúde suplementar
title The relationship between accounting information and the performance of supplementary health care providers
spellingShingle The relationship between accounting information and the performance of supplementary health care providers
Teixeira, Rudolph Fabiano Alves Pedroza
Economic-Financial Indicators. Regulation. Supplementary Health.
Indicadores económico-financieros. Regulación. Salud suplementaria.
Indicadores Econômico-Financeiros. Regulação. Saúde Suplementar.
Saúde Suplementar
Regulação Econômica
title_short The relationship between accounting information and the performance of supplementary health care providers
title_full The relationship between accounting information and the performance of supplementary health care providers
title_fullStr The relationship between accounting information and the performance of supplementary health care providers
title_full_unstemmed The relationship between accounting information and the performance of supplementary health care providers
title_sort The relationship between accounting information and the performance of supplementary health care providers
author Teixeira, Rudolph Fabiano Alves Pedroza
author_facet Teixeira, Rudolph Fabiano Alves Pedroza
Macedo, Marcelo Álvaro da Silva
Santos, Odilanei Morais dos
author_role author
author2 Macedo, Marcelo Álvaro da Silva
Santos, Odilanei Morais dos
author2_role author
author
dc.contributor.author.fl_str_mv Teixeira, Rudolph Fabiano Alves Pedroza
Macedo, Marcelo Álvaro da Silva
Santos, Odilanei Morais dos
dc.subject.por.fl_str_mv Economic-Financial Indicators. Regulation. Supplementary Health.
Indicadores económico-financieros. Regulación. Salud suplementaria.
Indicadores Econômico-Financeiros. Regulação. Saúde Suplementar.
Saúde Suplementar
Regulação Econômica
topic Economic-Financial Indicators. Regulation. Supplementary Health.
Indicadores económico-financieros. Regulación. Salud suplementaria.
Indicadores Econômico-Financeiros. Regulação. Saúde Suplementar.
Saúde Suplementar
Regulação Econômica
description Purpose: Analyze the relationship between accounting information and the performance of supplementary health care providers (OPS), based on economic and financial indicators. To this end, operational, liquidity, profitability, capital structure indicators were evaluated, in addition to the influence exerted by the size and type of operator on the Supplementary Health Performance Index (IDSS) score, which is a proxy for the performance of OPS. Methodology: First, a Factor Analysis was carried out on 18 economic-financial indicators of 568 OPS, which resulted in five factors (operational, liquidity, profitability, capital structure and size). Finally, a model was developed in which Ordinary Least Squares (MQO) and TOBIT regressions were applied to explain the IDSS, as a function of the five calculated factors plus four dummy variables for the types of OPS. Results: The results showed that the data and economic-financial indicators of the OPS are jointly relevant to explain the IDSS, indicating that the accounting information has the capacity to portray aspects of the supplementary health sector, which go beyond the purely financial dimension. Contributions of the Study: The study contributes to the literature by bringing strong evidence that OPS accounting information is important to explain part of the supplementary health economic environment, surpassing by more than twice its own informational content contained in the IDSS, which highlights its usefulness and relevance of such information to users of OPS
publishDate 2022
dc.date.none.fl_str_mv 2022-07-04
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://periodicos.ufrn.br/ambiente/article/view/25894
10.21680/2176-9036.2022v14n2ID25894
url https://periodicos.ufrn.br/ambiente/article/view/25894
identifier_str_mv 10.21680/2176-9036.2022v14n2ID25894
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/25894/15842
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.; 58-80
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.; 58-80
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.; 58-80
2176-9036
10.21680/2176-9036.2022v14n2
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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