Open Access
Fair Value, Earnings Management, and Risk Disclosure in Financial Leas-ing: Evidence from Emerging and Developed Markets
4
Ex President of Beni Suef University, Professor of Accounting and Auditing Faculty of Commerce, BSU
Abstract
Purpose and Design:
This study examines the interplay between fair value measurement, earnings management, and risk disclosure within financial leasing. By comparing evidence from emerging and developed markets, the research highlights how institutional settings shape reporting practices and transparency.
Methods and Approach:
A mixed-method design is employed, combining archival data analysis of leasing disclosures from listed firms in Egypt and the United States with econometric testing. The study evaluates fair value measurement reliability, the extent of earnings management, and the quality of risk disclosure (RDQ). Comparative analysis captures both cross-country differences and convergences.
Findings:
Results reveal significant disparities: emerging market firms tend to exploit fair value discretion for earnings smoothing, while developed market firms demonstrate stronger governance and risk disclosure practices. However, evidence also shows a gradual convergence driven by IFRS adoption and regulatory enforcement.
Originality and Value:
This research provides novel evidence by integrating three critical dimensions—fair value, earnings management, and risk disclosure—into the context of financial leasing. It addresses a gap in cross-country accounting literature, offering insights relevant to regulators, standard-setters, and practitioners.
Theoretical, Practical, Economic and Social Implications:
Theoretically, the study enriches debates on the role of fair value and institutional quality. Practically, it informs auditors and preparers on disclosure best practices. Economically, it highlights the potential of enhanced transparency to lower capital costs and attract investment. Socially, it strengthens trust in financial reporting and supports sustainable market development.
Keywords
Fair Value Measurement (FVM),
Earnings Management (EM),
Risk Disclosure Quality (RDQ),
Financial Leasing,
IFRS 16 and ASC 842,
Information Asymmetry
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How to Cite
Fair Value, Earnings Management, and Risk Disclosure in Financial Leas-ing: Evidence from Emerging and Developed Markets. (2026). Global Journal of Humanities and Social Sciences, 5(03), 26-64. https://doi.org/10.55640/gjhss/Volume05Issue03-03
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