A second Championship club is reported to have sold its stadium before leasing it back for financial reasons.
Sheffield Wednesday are believed to have followed Derby County in selling their ground to the club owners before taking on the lease to meet profitability and sustainability regulations.
The sale has prompted an EFL review of the financial rules, according to The Times.
Aston Villa are believed to be considering a similar deal should they fail to win the play-off final against the Rams on Monday, May 27.
Clubs are thought to have taken the drastic measure in order to meet the EFL's FL profitability and sustainability rules that prohibit clubs from recording losses of more than £39m over three years.
The Times reports that Derby and Aston Villa are closest to breaching that figure.
Bristol City handed significant transfer boost with Chelsea loan trio not in Blues' plans - report
The trend has angered other Championship clubs who have complained to the EFL in the belief the sellers are exploiting the system, leading the EFL to go over its financial rules this summer.
The punishment for a breach is currently set at a 12-point deduction with a risk of a further nine points being docked for an aggravated breach.
'Karma' - Bristol City legend sends message to Derby's ex-Robin after play-off triumph over Leeds
The Owls are yet to publish their accounts for the last financial year so the stadium sale has not been confirmed.
The club was given a soft transfer embargo last summer for failing to meet profitability and sustainability requirements.
