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| Tekijä: | Copeland, R. M. McKinnon, S. |
| Otsikko: | 'Financial distortion' and consolidation of captive finance subsidiaries in the general merchandising industry. |
| Lehti: | Journal of Business Finance and Accounting
1987 : SPRING, VOL. 14:1, p. 77-97 |
| Asiasana: | CONSOLIDATED ACCOUNTS ACCOUNTING RATIOS MERCHANDISING COMPANIES USA |
| Kieli: | eng |
| Tiivistelmä: | Non-financial corporations in the USA and UK presently can account for captive finance subsidiaries under the equity method or through consolidation. The choice of method affects four common financial ratios which were calculated for 51 companies in the US general merchandising industry for 1981. 15 companies employed the equity basis. After being restated to a consolidated basis,ratios for these companies changed significantly relative to those of other firms. Regression models were developed to relate differences in business conditions to differences in ratios calculated under the two accounting methods. |
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