Essay: "Leasing transactions adversely influence earnings management and earnings quality". Leasing has become one of the common activities in many organisations and with many products. For example, According to a report from ZDNet, Samsung Electronics is going to launch a leasing program for its latest flagship smartphones the Galaxy S7 and S7 Edge in Samsung stores in South Korea. According to the same report, users can use the two smartphones simply by signing a 24-month lease agreement and by paying the monthly instalment plan (Solinap, 2016). Earnings in some organisations are a key.