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论文编号：	10260
作者编号：	1120120769
上传时间：	2018/6/20 14:48:41
中文题目：	IASB、FASB的租赁会计准则修订对信贷人员贷款决策及投资者投资决策的影响研究
英文题目：	The Effect of IASB&FASB Lease Accounting Changes on Loan Decision and Investment Decision
指导老师：	张继勋
中文关键字：	The Effect of IASB&FASB Lease Accounting Changes on Loan Decision and Investment Decision
英文关键字：	Lease accounting standard revising; Loan decision; Investment decision
中文摘要：	在现行租赁准则下，企业大肆利用交易构造形成“表外融资”，将大量负债隐藏于表外。这不仅掩盖了公司真实的财务风险，同时也严重破坏了财务报表信息的可比性。对此，2006年，国际会计准则理事会（IASB）与美国会计准则委员会（FASB）成立联合项目工作组，发起对租赁准则的修订和统一工作。经过多年的努力，IASB与FASB先后于2016年1月和2月公布了最终生效的新准则IFRS 16以及ASC 842新准则。IFRS 16与ASC 842在很多方面达成了统一与共识，但在承租人会计处理模式上依然存在较大差异。本文以认知心理学中的功能锁定假说为基础，采用实验研究方法，分别检验了IFRS 16与ASC 842承租人会计处理差异对贷款决策的影响以及对投资决策的影响，同时还基于信息披露位置作用相关理论，检验了修订后IASB、FASB租赁会计准则与现行IASB租赁会计准则在承租人会计处理上的差异对贷款决策的影响。 本文共分为六个章节。第一章为引言。第二章为文献综述，分别从租赁的动因、租赁的经济后果以及银行信贷决策的影响因素等方面对与本文主题相关的研究现状进行了梳理与回顾。第三章首先结合认知心理学中的功能锁定假说以及信息披露位置的作用，对不同的承租人会计处理对贷款决策的影响进行了理论分析，然后又依据投资决策与贷款决策的不同动机，对不同承租人会计处理对投资决策的影响进行了理论分析，并分别建立了相关研究假设。第四章对实验设计和被试以及实验任务进行了介绍和说明。第五章根据收集的实验数据，对本文的研究假设进行了检验。第六章对本文的研究结论进行了总结，指出了目前的研究不足与缺陷，并提出了未来进一步的研究方向和思路。本文研究的主要结论为： 1．理论分析表明，由于银行信贷员在做出信贷决策时会锁定在公司的会计数字上，而无法看透会计盈余数字背后的经济实质，因此不同租赁会计准则下的承租人会计处理会影响信贷人员对公司的贷款决策。此外，由于投资者与信贷员在动机、决策目标上的差异，不同租赁会计准则下的承租人会计处理对投资决策的影响与贷款决策的影响有所差别。 2. 实验结果表明，无论公司采用现行IASB租赁会计准则还是修订后的IASB租赁会计准则，银行信贷人员对其贷款意愿没有差别。 3. 实验结果表明，与采用现行IASB租赁会计准则相比，当公司采用修订后的FASB租赁会计准则时，银行信贷人员的贷款意愿更低。 4．实验结果表明，相比于采用修订后的IASB租赁会计准则，当公司采用修订后的FASB租赁会计准则时，银行信贷人员的贷款意愿更低。 5．实验结果表明，对投资者而言，无论公司采用修订后的IASB租赁会计准则还是修订后的FASB租赁会计准则时，投资者的投资意愿没有差别。 6．实验结果表明，修订后的IASB租赁会计准则与修订后的FASB租赁会计准则差异对银行信贷人员贷款决策的影响，先后被信贷员对公司偿债能力的评价以及对违约风险的评价两个变量所中介。
英文摘要：	In the times of the current lease standard, company always engage in structuring transaction consciously to form off-balance sheet financing. This not only obscures the financial risk of the company, but also seriously damages the accounting information comparability. In response to this, a project was jointly initiated by IASB and FASB to revise the lease guidelines, of which the ultimate goal is to develop a unified and worldwide lease accounting. After years of work, IASB and FASB released their new lease accounting standards on January and February 2016 respectively. Though IASB and FASB have reached the same conclusions in many areas of lease accounting, a big gap still exists between IASB and FASB about the recognition and presentation of the expense related to leases in the income statement and of cash flow in the cash flow statement. Drawing on function fixation hypothesis from cognitive psychology theory and presentation effect of behavioral accounting studies, this paper primarily investigates the effect of variation in the lessee’s accounting treatment between IFRS 16 and ASC 842 on loan decision and investment decision with an employment of experimental method respectively. The dissertation consists of six chapters. Chapter one briefly describes the original idea of the research and the possible contribution above the existing research. Chapter two reviewed the related literature from several aspects, i.e. the motivation of lease, the economic consequence of the lease, and determinates of credit decisions. Chapter three draws on function fixation theory and presentation effect of accounting information to develop the hypothesis about the effect of variation in lessee’ accounting treatment on loan decision and investment decision. Chapter four describe the experimental design and experimental procedure, the experimental design is further comprised of participants, independent variables and dependent variables. Based on the data collected from the experiment, chapter five test the hypothesis with statistical calculation. We conclude the dissertation in Chapter six and also discuss the shortcomings and the future research opportunities in this field. The main conclusions of this dissertation are as follows: 1. Theoretical analysis indicates that the variations of lessee’s accounting treatment under different lease standards would influence the loan decision due to loan officer’s fixation on the accounting number and being unable to see though the economic essence when making loan decision, which effect is also applicable to the investment decision. 2. The results show that loan officer’s willingness to lend to the lessee company have no statistics difference under IFRS 16 compared to IAS 17. 3. The results show that loan officer’s willingness to lend to the lessee company is significantly lower under the ASC 842 than under IAS 17. 4. The results show that loan officers’s willingness to lend to the lessee company is significantly lower under the ASC 842 than under IFRS 16. 5. The results show that individual’s investment willingness to the lessee company have no statistics different under the ASC 842 compared to IFRS 16. 6. The results show the effect of the difference between IFRS 16 and ASC 842 on loan officer’s willingness to lend to the lessee company is mediated by loan officer’s assessment on the solvency and default risk of the lessee company sequentially.
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