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...

This paper refers to some of my research findings on Decision Making processes in complex systems work. Starting as a complex cognitive process strongly contextualized in the operating environment, it ends up, in complex systems work, as an equally complex network of actors and systems (human...