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.
A nursing home, convalescent home, skilled nursing facility (SNF), care home, rest home or intermediate care provides a type of residential care. It is a place of residence for people who require continual nursing care and have significant difficulty coping with the required activities of daily living. Nursing aides and skilled nurses are usually available 24 hours a day. Residents include the elderly and younger adults with physical or mental disabilities.