أثر التأجير التمويلي على الأداء المالي في القطاع المصرفي الأردني للفترة من (2010-2014)‎

الملخص EN

The study aimed to analyze the impact of the leasing revenues on the financial performance, expressed as the earnings per share in the Jordanian banking sector during the period from 210-2014.

The study relied on the financial statements of five Jordanian banks offering leasing services while the rest of the banks that provide this service were excluded due to the lack of sufficient information.

In addition, the study used a descriptive analytical method and has been calculated the total earning per share and earning per share of leasing process, and also has been used methods of descriptive statistics (mean and standard deviation) as well simple regression.

The study found that there was no impact of leasing revenues on the financial performance in the whole combined sample.

Moreover, it concluded that there was no impact of leasing revenues on the financial performance of all the five components in the representative sample of the study with the exception of Jordan Islamic Bank.

The study recommends concentrating on activating Leasing services better in the banking sector in Jordan with the need to educate administrators working in the banking sector of the importance of financial leasing, and the benefits from its use