The Effect of Financial Leasing Decisions on the Financial Performance of Lessee’s Companies in Jordan

Waleed Z. Siam, Mohammad N. Qtaishat


The researchers depended on a scientific questionnaire that has been designed and developed based on the previous studies and theoretical framework of the study. The study population composed all (102) companies that use financial lease to acquire capital assets. One hundred (102) questionnaires were distributed of which (90) questionnaires were recovered. Six questionnaires were excluded during the analysis process because of insufficient data. The study was confined to analyzing (84) questionnaires or (82.4%) of the distributed questionnaires.

The study results reveal that there is a demand for the use of financial lease in Jordan due to that the financial lease use leads to increasing profits and liquidity and decreasing the degree of risk.

The researchers recommend expanding the scope of financial lease contract uses in the Jordanian companies for being an efficient and flexible finance means.


Financial Lease, Financial Performance, Profitability, Liquidity, Risk.

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