When the equity method is used, why does the investor company measure investment income on a proportionate

Question:

When the equity method is used, why does the investor company measure investment income on a proportionate basis when net earnings is reported by the associated rather than when dividends are declared?
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...