The relationship between accounting information and the performance of supplementary health care providers
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...
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| Principais autores: | , , |
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| Formato: | Online |
| Idioma: | por |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/25894 |
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| 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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