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March 18, 2026The Accounting Review

The Non-Consolidated Finance Company Subsidiary.

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Authors

MBMartin BenisNew York University

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Implication

Benis and Burnett, King, and Lembke examine non-consolidation effects on finance subsidiaries, highlighting implications for financial analysis.

Key Points

  • The research aims to explore the effects of not consolidating controlled finance subsidiaries on financial reporting and analysis.
  • Examination of balance sheet implications by Benis.
  • Analysis of income recognition variability by Burnett, King, and Lembke.
  • Discussion on parent company practices related to finance subsidiaries.
  • Non-consolidation affects the accuracy of balance sheets.
  • There is wide variation in how parent companies recognize income from finance subsidiaries.
  • These variations impact the overall analysis and interpretation of financial statements.

Cite This Study

Martin Benis (1979) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2a8ehttps://doi.org/10.2308/tar-4489472
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Also Consider

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

  1. 1Consolidation of Finance Subsidiaries: $230 Billion in Off-Balance-Sheet Financing Comes Home to Roost.1989
  2. 2Unconsolidated Finance Subsidiaries: Characteristics and Debt/Equity Effects.1988
  3. 3Equity Method Reporting for Major Finance Company Subsidiaries.1979
  4. 4SOME TENTATIVE PROPOSITIONS UNDERLYING CONSOLIDATED REPORTS.1938
  5. 5CONSOLIDATED REPORTS.1938