The aim of this study is to establish a framework for measuring and managing credit risk for fifteen leasing companies in Iran. An analysis on the influence of internal factors on credit performance will then be performed. This will enable a leasing industry to progress towards its goals and objectives in the most direct and effective way. Credit risk consists of probability of non-return. This may be in the form of bankruptcy or a decrease in financial and credit situation of the lessee. We can assume a correlated market and credit risk. The variables are extracted from the Central Bank of Kanoon Leasing Association in Iran. Numerical analysis reveals that lessee credit risk can have a substantial impact on a lease term structure.

The study examined the influence of Islamic and/or conventional bank financing on the growth of firms. The data were based on 113 firms in a Middle East country -Jordan -that implemented a dual-banking system from 2007 to 2016. The finding revealed that the implementation of either type of bank financing, be it Islamic and/or conventional, affect the growth of the firms. The study observed that Islamic bank financing had a more significant effect on the growth of the firms. Following the results of this study, stakeholders, managers, and investors are expected to change their views on Islamic bank financing, which is currently viewed as a part of religious practice. It may lead to the utilization of Islamic bank financing by firms. It should be noted that this study is one of the first empirical studies on the impact of Islamic bank financing on the growth of firms.