Dissertation > Excellent graduate degree dissertation topics show

Operating lease table internalization and earnings management -- Based on the perspective of lessee

Author: ChenLin
Tutor: ChenHong
School: Yunnan University of Finance
Course: Accounting
Keywords: operation leases construction capitalization earnings management
CLC: F231
Type: Master's thesis
Year: 2013
Downloads: 23
Quote: 0
Read: Download Dissertation

Abstract


Operation leases (OP) is one of the most common way of off-balance financing. Prior researches show that existing lease accounting does not meet users’need. Therefore, The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) recently issued a joint exposure draft on accounting for leases. This exposure draft seeks to shift lease accounting from an "ownership" model to a "right-to-use" model. At the same time, a large amount of lease covenants exited in our country, and some companies didn’t disclose the relative information accordingly. Besides that, our country is being making international convergency with IASB. So, it’s necessary to discuss about the effect of the construction capitalization of OP.We investigate the effect of the construction capitalization of OP from the aspect of leasee. This paper has five sections. Section one gives an introduction of background and significance, and then propose research idea and methods according to the related literature. At last, some research innovation points and deficiencies are given. The next section involves some related concept definitions and theoretical basis, and gives theoretical analyses about the effect of the construction capitalization of OP. Section three introduce the framework about empirical research, especially about the source of data and the processes to deal with the data. Section four shows and analyze the results of the empirical research. Besides summarizing the research, we give some related suggestions for the problems in section five.The results imply that the ROE will decrease and the NE and LEV will increase at first after construction capitalization, and later it will appear the advert changes. Also, the D/E will increase all the time. All of above mean that OP is a kind of accrual management under the current OP accounting standard.The main innovation of this paper lies in:(1) prior researchers always do their studies in a special time. However, their conclusions are contradict sometimes. To solve this question, we will do the research from the whole lease term.(2)prior relative researches are done by the foreigner researchers using foreign data. And this paper will exam the effect of the construction capitalization of OP combining the fact of OP in China.

Related Dissertations

  1. Research on the Relationship between Ownership Structure and Earning Management after the Non-tradable Shares Reform,F275
  2. Study on the Relevance Between Top Executive Compensation and Earning Management of Chinese Listed Companies,F276.6;F224
  3. An Empirical Research Between the Governance Structure of Listed Companies and Earnings Management,F224
  4. An Empirical Study on Incentive to Managers and Companies’ Performance Based on Earnings Management,F272;F224
  5. A Research in the Relationship between the Earnings Management and IPO Spread-Pricing,F832.51;F224
  6. Research on the New Accounting Standards to Earnings Management of Listed Companies,F275
  7. Internal Governance、Earnings Management and Audit Opinion,F239.4;F224
  8. A Research in the Effect of the Listed Companies’ Earnings Disclosure Quality on the Cost of Equity and Debt Financing,F832.51
  9. Study on the Ways and Degree of Earnings Management of ST Listing Companies in the Terms of the New Accounting Standards,F233
  10. The Research on the Accounting Policy Choice of Financial Assets,F275.2
  11. Study on Warning Model of the List Earnings Management under Audit Risk Management,F224
  12. The board of directors of listed companies in China set up the role of earnings management constraints,F275;F224
  13. Study on the Book-Tax Differences Based on the Perspective of the Motive for Earnings Management,F812.42
  14. The earnings management losses of listed companies in China empirical research,F275
  15. The Research of the Relationship between Impairment of Assets and Earnings Management,F275
  16. A Study on Tax Cost of Earnings Management,F275
  17. Empirical Study for Assets Impairment of Listed Companies,F275
  18. A Study on Earnings Management of Loss Listed Companies in China,F275
  19. The Empirical Study of Marketization Ownership Structure and Earnings Management of Listed Companies,F272;F224
  20. A Study on the Correlation between Earnings Management and Audit Quality in Chinese Listed Companies,F239.41
  21. The Relevance of Corporate Governance, Earnings Management and Audit Fees,F276.6;F224

CLC: > Economic > Economic planning and management > Accounting > Accounting bookkeeping method
© 2012 www.DissertationTopic.Net  Mobile