新的租賃準則ASC842要求承租人將超過12個月的營業租賃記錄於資產負債表中，以提供報表使用者更具忠實表述性質的財務報表，該準則的發布將對財務報表產生重大的影響。
本研究的目的在探討財務分析師針對高租賃密集度的公司預測之精準性，在ASC842實施後是否提升，以及前述條件下，分析師預測之離散程度是否下降。本研究使用北美地區2014年至2023年的資料進行分析，根據實證結果，分析師針對高租賃密集度公司的預測錯誤絕對值，與準則的實施不存在顯著的關係，代表預測錯誤絕對值在採用新準則後未如本研究預期的下降。而離散程度的部分，研究結果顯示，分析師預測之離散程度在新準則的實施後顯著下降，與本研究之預期相同。

The new lease standard, ASC 842, requires lessees to record operating leases longer than 12 months on the balance sheet, to provide financial statements that are more faithfully representative to users. The release of this standard is expected to have a significant impact on financial statements.
The purpose of this study is to explore whether the implementation of ASC 842 has improved the accuracy of financial analysts' forecasts for companies with high lease intensities and whether it has decreased the dispersion of these forecasts. This research analyzed data from North America from 2014 to 2023. According to empiri-cal results, the absolute values of forecast errors for companies with high lease inten-sities showed no significant relationship with the implementation of the standard, in-dicating that the absolute forecast errors did not decrease post-implementation as an-ticipated. Regarding the dispersion of forecasts, the results indicated a significant re-duction after the implementation of the new standard, consistent with the expectations of this study.

中文文獻
江美艷, 黃瑞展, & 洪玉美. (2016). 以航運產業看新租賃會計準則. 會計研究月刊, (367), 48-55.

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