Academic Journal of Business & Management, 2026, 8(4); doi: 10.25236/AJBM.2026.080410.
Jing Feng, Xin Song
Business School, University of Shanghai for Science and Technology, Shanghai, China
The new lease accounting standards exert a profound impact on enterprises highly dependent on operating leases, potentially triggering and intensifying financial risks. Taking Company G as a case, this paper conducts an in-depth investigation into the risk transmission mechanism and corresponding consequences based on its financial data from 2018 to 2021. The study found that the standards mandate on-balance-sheet recognition of lease liabilities and right-of-use assets, restructure the expense composition in the income statement, and reshape the cash flow profile. These changes have exerted substantial pressure on Company G’s solvency, operational efficiency, and profitability. Accordingly, this paper suggests optimizing internal controls, strengthening external supervision, and establishing a collaborative internal-external risk prevention system to mitigate risks and promote sustainable development.
New Leasing Standards; Financial Risk; G Company; Financial Statements
Jing Feng, Xin Song. A Study on the Impact of the New Leasing Standards on the Financial Risk of Listed Companies—A Case Study of G Company. Academic Journal of Business & Management (2026), Vol. 8, Issue 4: 74-79. https://doi.org/10.25236/AJBM.2026.080410.
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