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Kenneth G. Wilson (1923–).  The Columbia Guide to Standard American English.  1993.
 
regard (v.)
 
 
can combine with the preposition as (She regarded her supervisor as her mentor; compare She chose him mentor) and is sometimes included in the brief list of transitive verbs that can take two complements, one a direct object and the second a bit like an object complement (with its referent the same as the direct object’s), except that it is nearly always introduced by a particle (She regarded him her mentor). If regard is also one of these very few doubly transitive verbs, it is at best a low-frequency and odd-sounding one, and some commentators reject it entirely in favor of the version with as. Nevertheless, regard with an object complement appears to be Standard today, if primarily limited to Informal and Conversational contexts.  1
 
 
The Columbia Guide to Standard American English. Copyright © 1993 Columbia University Press.

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