Tippie College of Business, The University of Iowa. Revised: January 2011. Abstract. This study adds to the earnings guidance debate by investigating whether quarterly guidance is related to. two forms of earnings management: (1) benchmark beating and (2) accounting irregularities. Using a. post-Regulation Fair Disclosure sample, I find that firms regularly issuing earnings guidance display a.
Residential treatment center. A residential treatment center (RTC), sometimes called a rehab, is a live-in health care facility providing therapy for substance abuse, mental illness, or other behavioral problems. Residential treatment may be considered the last-ditch approach to treating abnormal psychology or psychopathology.
Residential Care Facilities for the Elderly (RCFEs) â sometimes called âAssisted Livingâ (e.g., 16+ beds) or âBoard and Careâ (e.g., 4 to 6 beds) â are nonâmedical facilities that provide room, meals, housekeeping, supervision, storage and distribution of medication, and personal care assistance with basic activities like hygiene, dressing, eating, ...