Browsing Scientific articles by Journals "Journal of Accounting, Auditing and Finance"
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Health Insurer Bargaining Power and Firms’ Incentives to Manage Earnings: Evidence From an Economic Shock
(Journal article; Peer reviewed, 2019)Health insurance premiums account for a significant portion of the cost base of U.S. corporations. A recent study finds that health insurance premiums increase for firms that experience positive profit shocks, suggesting ...