التأجير التمويلي و أثره على تقييم الأداء المالي : دراسة تحليلية للشركات الصناعية المدرجة في بورصة عمان للأوراق المالية خلال الفترة 2009-2013 م

الملخص EN

This research aims to studying the impact of assets lease decision instead of buying it on financial performance in industrial companies which listed in Amman stock exchange through the period from 2009- 2013 .

The expression of financial lease decision takes lease indicater and also it takes place on financial performance with three indicators (liquidity ratio , profit ratio , risk ratio).

The relevant statistical tests found that : The financial lease measured by lease indicator have statistical impact on companies liquidity measured by current ratio so the percentage of 62.2% from the actual financial performance alterations(liquidity)attribute to financial.