Leases and efficient market hypothesis    LO5 Accounting standard setters have introduced changes to the current requirements for accounting for leases, effective 1 January 2019. Currently, if a lease is classified as a finance lease, the leased asset and a corresponding lease liability are recognised in the statement of financial position of the lessee. However, if a lease is classified as an operating lease, a lease asset and a lease liability are not recognised by the lessee. Instead, lease payments are recognised as expenses as incurred and lease commitments are disclosed in the notes to the financial statements. The following statement has been made in relation to the forthcoming changes to accounting for leases. If the efficient market hypothesis is correct, management would be indifferent between classifying the lease as a finance lease or as an operating lease. Required Critically evaluate this statement.