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  "documentTitle": "Hill-Rom Holdings, Inc. (HRC)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Ben Axler",
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  "sourceTypeSlug": "short_seller",
  "sourceTypeLabel": "Short seller",
  "presentationDate": "2019-10-29 00:00:00",
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      "text": "Spruce Point finds that, taken together, management’s consistent under-reserving has created $55M in paper earnings since FY15, accounting for 6% of cumulative EPS over the same timespan. Reversing each of these items to their FY15 levels would result in management wiping out over 16% of consensus FY19 EPS.",
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      "text": "Spruce Point finds that, taken together, management's consistent under-reserving has created $55M in paper earnings since FY15, accounting for 6% of cumulative EPS over the same timespan. Reversing each of these items to their FY15 levels would result in management wiping out over 16% of consensus FY19 EPS.",
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      "text": "Under-Allocating For Allowance And Reserves Providing Material Boost To EPS",
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