Prior to the equity method, firms used the cost method to account for investments that would now be accounted for using the equity method. Under the cost method, dividends received from the investee company would be considered income, instead of a reduction of the investment $($i$.$e$.$ a return of a portion of the investment.$)$ How might managers of the investing company have used the cost method to manipulate earnings, and, as a result, their own compensation? Do the equity method and fair value method curtail this manipulation? How?