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The Effect of Leases Standard "IFRS 16" on off Balance Sheet Financing: An Empirical Study

المصدر: مجلة البحوث المحاسبية
الناشر: جامعة طنطا - كلية التجارة - قسم المحاسبة
المؤلف الرئيسي: Elsayed, Mohamed Mohamed Abo Elazm (Author)
مؤلفين آخرين: El Essely, Mohamed Ahmed (Co-Author) , Farag, Lotfy El Refaey (Co-Author) , Ganna, Mona Atef Abdelkhalek (Co-Author)
المجلد/العدد: ع3
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2025
الشهر: سبتمبر
الصفحات: 1 - 25
ISSN: 2682-3446
رقم MD: 1623169
نوع المحتوى: بحوث ومقالات
اللغة: English
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة المالية | عقود الإيجار | التقارير المالية | المعايير الدولية
كلمات المؤلف المفتاحية:
Lease | IAS 17 | IFRS 16 | OBS Financing
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المستخلص: Purpose: This study aims to examine the effect of the lease standard IFRS 16 and its Egyptian translation, EAS 49, on off-balance-sheet (OBS) financing, which is considered one of the most critical problems facing the financial statements users. Design/ methodology/ Approach: The researcher used both a qualitative and quantitative approach to analyze 43 companies' annual financial statements that were listed on the Egyptian stock market during the period from 2019 to 2022. Descriptive analysis, the T-test, and linear regression analysis are the three statistical techniques that have been applied. The methodology's objective was to investigate the relationship between independent variables (right-of-use asset (ROU) and lease liability) and dependent variables (assets, liabilities, debt-to-assets ratio (D/A), and debt-to-equity ratio (D/E)). These variables were used as a proxy for measuring how IFRS 16 (EAS 49) affects off-balance sheet financing. Findings: The empirical study found that the application of IFRS 16 (EAS 49) has a positive, significant effect on OBS financing. These findings are consistent with the majority of previous studies. Originality / Value / Recommendation Due to the lack of research that has discussed leases, the requirements, and their impact on OBS financing, especially in the Egyptian environment, this is due to the newness of lease standards. The study contributes to the literature and empirical research by illustrating how IFRS 16 eliminates OBS financing that leads to increased transparency and accuracy of financial statements. Therefor It is necessary for specialized professional organizations to arrange courses for accountants and auditors to develop the knowledge of their members. And Companies must comply with current international standards to enhance the quality of accounting reports.
ISSN: 2682-3446

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