Examlex
Which of the statements below is FALSE?
Insignificant Influence
Refers to a situation in which an investor does not have enough stake or power in an investee company to affect its decisions or policies.
Equity Method Investments
An accounting technique used to record investments in which the investor holds significant influence over the investee, usually recognized when owning 20-50% of the voting stock.
Cash Dividends
Earnings distributed to shareholders in the form of cash, reflecting a company's profitability and its decision to return a portion of profits back to investors.
Dividend Revenue
Income received from owning shares in a company, which represents a distribution of the company's earnings.
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