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.
Also called board and care homes, adult family homes, and residential care facilities for the elderly, this is a live-in housing and care option for people who do not have skilled medical needs, such as a feeding tube or daily injections.enerally, a residential care home provides the following: 1  A room, either private or shared. 2  Meals. 3  Varying levels of assistance with daily living activities, such as toileting, bathing, and even money and health care management. 4  Custodial care, such as laundry, housekeeping, and transportation to doctor appointments.