The influence of corporate governance on health insurance prices

Analysing the influence of Corporate Governance on supplementary healthcare is more than just evaluating the prices of healthcare plans, it is an in-depth study of how institutions in Brazil deal with Corporate Governance and its direct and indirect impact on healthcare plans. Documents published by the National Health Agency (ANS) and management reports and financial statements published on the internet were analysed and used as a source of data. This research is based on the period from 2000 to 2018, with a sample of three years prior to 2007 and the current three years, consisting of laws, instructions and normative resolutions, the last two of which were issued by the National Supplementary Health Agency (ANS). The categorisation of the content analysed was based on the principles of Corporate Governance, which are: "transparency", "fairness", "accountability" and "corporate responsibility", linked to regulation. The units of analysis were constituted according to the description of the principles of the business modalities within private healthcare that commercialise health plans in Brazil.