The Governance of the Financial Leasing Companies and its Application Requirements and Disclosure in the Financial Statements Submitted to the Income and Sales Tax Department in Jordan

Abstract

This study aimed to know the viewpoint of employees at the income and sales tax department in Jordan on the governance of the financial leasing companies, and also aimed to investigate the effect of gender, experience, and qualification on the point of view of employees The study sample consisted of 60 employees 38 males and 22 females from the income and sales tax department. Means and standard deviations and t-test were used to analyze the results. The results showed that there were statistically significant differences in the views of the employees on the governance of the financial leasing companies, also showed a statistically significant differences at the level of significance (α ≥ 0,05) in their views attributed to the experience, as there are statistically significant differences at the level of significance (α ≥ 0,05) in their views attributed to gender, and results also showed the existence of clear statistically significant differences in the views of the employees on the governance of the financial leasing companies due to the scientific qualification of the employees. Key words : governance, employees, income and sales tax department, financial leasing companies DOI : 10.7176/EJBM/11-4-08