Graduation Year

2019

Date of Submission

12-2018

Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts

Department

Economics-Accounting

Reader 1

Matthew Magilke

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Terms of Use for work posted in Scholarship@Claremont.

Rights Information

© 2018 Kelly F. Ransom

Abstract

This paper explores the leasing standard update ASC 842, and its potential impact on investors. In addition to analyzing the differences between the old and new standard, this paper explores if there will be any impacts on investors, by testing investor reactions to news releases of ASC 842, conducting interviews with accounting professionals and testing the sophisticated ownership in selected companies. The results from these tests conclude that while there might be a difference in the financial statements with the implementation of ASC 842, there will be no significant impacts on investors of companies with large lease obligations.

This thesis is restricted to the Claremont Colleges current faculty, students, and staff.

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