A presente pesquisa investiga os impactos da regulação econômica nas escolhas de práticas contábeis. Buscando identificar a relação existente, são apresentadas pesquisas em gerenciamento da informação contábil (de resultado e do balanço patrimonial) e as teorias econômicas da regulação. Em seguida, são apresentadas as evidências empíricas de como a regulação econômica incentiva a adoção de determinadas práticas contábeis. Nesse mister, é apresentada a regulação financeira exercida pela Agência Nacional de Saúde Suplementar (ANS) sobre as entidades operadoras de planos de assistência à saúde (OPS), também chamadas de planos de saúde. Essa regulação financeira consiste no acompanhamento, pela ANS, da situação econômico-financeira das OPS. A ANS compara os índices calculados a partir das informações contábeis recebidas, eletronicamente, das OPS, com parâmetros estabelecidos a priori. Se determinada OPS não atender, satisfatoriamente, os parâmetros, fica sujeita ao afastamento de seus administradores de suas funções e até à liquidação de seus ativos. Por fim, as teorias da regulação e do gerenciamento da informação contábil são revisitadas à luz da Nova Economia Institucional, identificando-se, portanto, a Contabilidade como parte integrante de um contrato (regulação) cujos custos são diferentes de zero (custos de transação), de forma que a informação contábil é a cola que mantém a firma unida e a regulação financeira em atividade. / This study analyzes how the economic regulation impacts on accounting policy choices. With a view to identifying the existing relationship between both, the economic theories of regulation and research on earnings and balance sheet management are discussed. Then, empirical evidence is presented of how economic regulation stimulates the choice of certain accounting policies, related to the Brazilian Health Care Agencys (ANS) equivalent to the US Federal governments Office of Health Maintenance Organizations financial regulation of health maintenance organizations (HMO), called OPS in Brazil. OPS have their economic-financial situation monitored by the ANS, which compares the indices calculated on the basis of electronically received financial information with some previously established financial thresholds. If these are not complied with to a reasonable extent, this may lead to the HMOs liquidation. Finally, the regulation and earnings and balance sheet management theories are discussed under the lens of New Institutional Economics, which sees Accounting as part of a contract (regulation), whose costs are positive (transaction costs), and accounting information as the glue that keeps the firm together and keeps the financial regulation working.

A presente pesquisa investiga os impactos da regulação econômica nas escolhas de práticas contábeis. Buscando identificar a relação existente, são apresentadas pesquisas em gerenciamento da informação contábil (de resultado e do balanço patrimonial) e as teorias econômicas da regulação. Em seguida, são apresentadas as evidências empíricas de como a regulação econômica incentiva a adoção de determinadas práticas contábeis. Nesse mister, é apresentada a regulação financeira exercida pela Agência Nacional de Saúde Suplementar (ANS) sobre as entidades operadoras de planos de assistência à saúde (OPS), também chamadas de planos de saúde. Essa regulação financeira consiste no acompanhamento, pela ANS, da situação econômico-financeira das OPS. A ANS compara os índices calculados a partir das informações contábeis recebidas, eletronicamente, das OPS, com parâmetros estabelecidos a priori. Se determinada OPS não atender, satisfatoriamente, os parâmetros, fica sujeita ao afastamento de seus administradores de suas funções e até à liquidação de seus ativos. Por fim, as teorias da regulação e do gerenciamento da informação contábil são revisitadas à luz da Nova Economia Institucional, identificando-se, portanto, a Contabilidade como parte integrante de um contrato (regulação) cujos custos são diferentes de zero (custos de transação), de forma que a informação contábil é a cola que mantém a firma unida e a regulação financeira em atividade. / This study analyzes how the economic regulation impacts on accounting policy choices. With a view to identifying the existing relationship between both, the economic theories of regulation and research on earnings and balance sheet management are discussed. Then, empirical evidence is presented of how economic regulation stimulates the choice of certain accounting policies, related to the Brazilian Health Care Agencys (ANS) equivalent to the US Federal governments Office of Health Maintenance Organizations financial regulation of health maintenance organizations (HMO), called OPS in Brazil. OPS have their economic-financial situation monitored by the ANS, which compares the indices calculated on the basis of electronically received financial information with some previously established financial thresholds. If these are not complied with to a reasonable extent, this may lead to the HMOs liquidation. Finally, the regulation and earnings and balance sheet management theories are discussed under the lens of New Institutional Economics, which sees Accounting as part of a contract (regulation), whose costs are positive (transaction costs), and accounting information as the glue that keeps the firm together and keeps the financial regulation working.

Thesis (Ph. D.)--RAND Graduate School, 2002. / Includes bibliographical references (p. 96-101).

Thesis (Ph.D.)--RAND Graduate School, 2002. / Includes bibliographical references (p. 96-101).

No description available.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:13:27Z No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:13:42Z (GMT) No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:15:10Z (GMT) No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) / Made available in DSpace on 2013-10-22T18:15:18Z (GMT). No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) Previous issue date: 2009 / A presente pesquisa busca investigar se a auditoria externa (independente) minimiza a propensão à manipulação das informações contábeis - MIC (medidas pelas acumulações discricionárias correntes) por parte das operadoras de plano privado de assistência à saúde, no que tange às informações econômico-financeiras divulgadas à Agência Nacional de Saúde Suplementar. Após revisão bibliográfica sobre qualidade da informação contábil, auditoria e mercado de saúde suplementar, promoveu-se uma pesquisa empírica com informações prestadas à ANS pelas OPS relativas ao período de 2004 a 2006. Para verificar se há diferença significativa no nível de acumulações discricionárias correntes, medidas pelo modelo AWCA e Jones Modificado (1995), entre as informações auditadas (quarto trimestre de cada ano) e as informações nãoauditadas (três primeiros trimestres de cada ano) para as mesmas empresas foi aplicado o teste não-paramétrico de Mann-Whitney. Os resultados indicam que não existem diferenças estatísticas significativas na propensão à manipulação entre as informações contábeis auditadas e não-auditadas, pelo menos no que tange às informações de 2004 a 2006 prestadas pelas OPS à ANS. Adicionalmente, também foram testadas as influências do tipo de modalidade, porte da firma e situação apresentada do patrimônio líquido sobre as acumulações discricionárias correntes. Observou-se que essas três variáveis influenciam em maior ou menor grau na manipulação da informação contábil gerada pelas OPS à ANS. Neste contexto, as seguintes características sobre a maior propensão a MIC foram diagnosticadas: Cooperativa Odontológica e a Medicina de Grupo (Modalidade); Pequeno (Porte da Firma); e Passivo a Descoberto ou PL Próximo de Zero (Situação do Patrimônio Líquido). Ao passo que as características relacionadas à menor propensão de MIC foram: Cooperativa Médica e Filantropia (Modalidade); Médio e Grande (Porte da Firma); Patrimônio Líquido Favorável (Situação do Patrimônio Líquido). / This research aims to investigate whether the external (independent) audit minimizes the propensity for manipulation of accounting information (measured by discretionary current accruals) by health maintenance organizations (OPS), in regard to financial information disclosed to the Brazilian Health Care Agency (ANS). Based on a literature review of external audit, manipulation of accounting information and health care industry we developed an empirical research to information provided by OPS to the ANS for the period 2004 to 2006. To test for significant differences in the level of discretionary current accruals, measured by AWCA model and modified Jones (1995), we compared the quality of audited information (fourth quarter of each year) with the quality of non-audited information (the first three quarters of each year) from the same companies. This difference was investigated by the nonparametric Mann-Whitney test. The results indicate that there are no statistically significant differences in the propensity to manipulation of accounting information between audited and non-audited financial reports, at least in relation to information from 2004 to 2006 provided by OPS to the ANS. In addition, there were also tested the influence of type of procedure, size of firm and the situation presented in shareholders' equity on the discretionary current accruals. It was observed that these three variables influence a greater or lesser degree in the manipulation of accounting information generated by the OPS to the ANS. In this context, the following features on the more likely the MIC were diagnosed: Cooperative Dental and Medical Group (Type of Procedure); Small (Size of Firm); and Negative Equity or close to zero (Situation Presented in Shareholders’ Equity). On the other hand, the main features that are less likely to MIC were: Cooperative Medical and Philanthropy (Type of Procedure); Medium and large (Size of Firm); and Equity Favorable (Situation Presented in Shareholders’ equity).

The rising costs of health care and burgeoning government deficits have prompted new ways to control costs, while continuing to provide necessary health care. One method increasingly chosen by states to achieve these objectives is managed health care. There are many forms of managed care organization today. There are HMOs that provide the financing and delivery systems under the control of a single for-profit or non-profit organization; preferred provider organizations consisting of providers that have a pre-negotiated and usually discounted rate for services; administration service organizations that provide claims adjudication; and managed indemnity services organizations that use case management to control costs, while providing beneficiary freedom of choice.

No description available.

No description available.

The main aim of this research study was to explore attraction factors pertaining to the literature and to the occupational context of nursing personnel who have exhibited employment interest in a managed care organisation. A qualitative research approach was adopted in which semi-structured interviews were held to collect rich exploratory data from the purposeful sample of nine applicants with nursing qualifications. Twenty-five themes were identified through interpretive data analysis as being important factors in the pre-interview attraction process. The highest ranking of these were identified to be opportunities for professional and personal growth and the relationship with the managed care client, followed by salary and working hours. This study contributes knowledge to Personnel and Career Psychology in the field of Industrial and Organisational Psychology and is pertinent to organisations recruiting nurses, advising them in the formulation of contextually appropriate attraction strategies that attend to the most notable attraction factors / Industrial & Organisational Psychology / M.Com. (Industrial and Organizational Psychology)