Supporting data: LendingClub reported fourth-quarter net income of $41.6 million, surpassing the analyst consensus of $0.33 per share. The bank is switching to fair value option accounting, which removes the upfront provision for credit losses required under the previous standard. Accounting shift aids 2026 outlookManagement forecasted continued growth in 2026 above what analysts had previously estimated, likely because analysts had not priced into their estimates accounting changes LendingClub announced Wednesday. The change also provides an accounting windfall LendingClub can use for aggressive marketing to acquire new customers. Analysts dismiss stock price dipDespite the earnings beat, LendingClub shares fell 14% between market open Wednesday and midday Thursday, following the earnings results.