The Impact of New Leasing Standards on Corporate Earnings Management Behavior—A Case Study on B Company
In order to align with international accounting standards,China officially revised and released the new leasing standard CAS21 in 2018.Based on this,taking retail industry leader Company B as the entry point,this study investigates the impact of the new leasing standards on corporate earnings management behavior.The research results show that the new leasing standards have compressed the company's accrued earnings management space from the outside,which has a significant negative impact on the company's debt paying ability and profitability.At the same time,the high cost of real earnings management behavior has also suppressed the company's real earnings management motivation from the inside.Research can help clarify the impact of the new leasing standards from the perspective of earnings management in theory,and provide reference for accounting policy revision in practice.
new leasing standardsaccrued earnings managementreal earnings management
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