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.
health facility - building where medicine is practiced. healthcare facility, medical building. building, edifice - a structure that has a roof and walls and stands more or less permanently in one place; there was a three-story building on the corner; it was an imposing edifice. clinic - a healthcare facility for outpatient care. hospital, infirmary - a health facility where patients receive treatment.