The Faculty of Graduate Studies awarded the researcher Isra Safa a Master’s Degree in Tax Disputes in response to her thesis entitled “The Extent Realizing the Importance of Finical Leasing as Source of Finance by Palestinian CEO’s”.
This study aimed to identify the extent of realizing the importance of financial leasing as source of finance by Palestinian CEO's ,and  to determine whether there is a statistically significant relationship between the extent to which directors of public shareholding companies understand the importance of financial leasing due to each variable , scientific qualification, the company's money and variable years of experience.
The researcher used the descriptive approach to reach the results of the study. The study tool was a questionnaire applied to the comprehensive inventory method of (49) companies registered in the Palestine Securities Exchange.
The statistical analysis program was used to analyse and interpret data.
The study concluded that ; the public companies listed on the PSE are aware of the financial leasing system as one of the financing methods used, and the managers of these companies are aware of its importance and its contribution in providing liquidity when purchasing fixed assets.
As well as its contribution  to economic and investment development by supporting small and large-scale projects as the cost of financial  leasing  less than the benefits of interest facilities.
On the other hand, the study showed that the scientific qualification, the managerial position, the nature of the company's work and the years of experience have no effect on the understanding of public shareholding companies listed on the Palestine Securities Exchange for the importance of financial leasing. The increase in the number of Palestinian companies providing financing services Leasing and thus increase the turnout by large and small companies.
The committee consisted of: Dr. Mufeed Thaher as a main supervisor and Chairman, Dr. Ateyeh Musleh as an external examiner and Dr. Sameh Atout as an internal examiner.
At the end of the session, the committee approved the success of the researcher and recommended her a Master’s degree.
 


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