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March 18, 2026The Accounting Review

Equity Method Reporting for Major Finance Company Subsidiaries.

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Authors

TBT. L. BurnettLynn UniversityTKThomas E. KingLiverpool John Moores UniversityVLValdean C. LembkeUniversity of Iowa

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Implication

Analysis of equity method approaches reveals mixed practices in finance company subsidiary reporting.

Key Points

  • To analyze different reporting practices for investment income from non-consolidated finance subsidiaries.
  • Reviewed various equity method reporting approaches
  • Examined the relationship between circumstantial variables and reporting methods
  • Identified and analyzed Method E and its implications
  • Only Method E showed a clear relationship with circumstantial variables
  • Most companies exhibited a lack of justification for their chosen equity method
  • Diverse reporting practices complicate financial statement analysis

Cite This Study

Burnett et al. (1979) studied this question.

synapsesocial.com/papers/69ba425c4e9516ffd37a28a0https://doi.org/10.2308/tar-4489482
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Unconsolidated Finance Subsidiaries: Characteristics and Debt/Equity Effects.1988 · 1 citations
  2. 2The Non-Consolidated Finance Company Subsidiary.1979
  3. 3Consolidation of Finance Subsidiaries: $230 Billion in Off-Balance-Sheet Financing Comes Home to Roost.1989 · 1 citations
  4. 4OBSERVATIONS ON 'THE EQUITY METHOD' AND INTERCORPORATE RELATIONSHIPS.1933
  5. 5Reporting Consolidated Gains and Losses on Subsidiary Stock Issuance.1988