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.
Nursing homes. Definition. A nursing home is a long-term care facility licensed by the state that offers 24-hour room and board and health care services, including basic and skilled nursing care, rehabilitation, and a full range of other therapies, treatments, and programs. People who live in nursing homes are referred to as residents.