authors
Dr. Wisam Sami Jabbar Zinal

abstract
The study seeks to determine the impact of financial leverage on the profitability rate of companies. Then it explains the extent of this impact on companies by taking advantage of the financial leverage extracted from the annual reports of the mentioned companies, by applying it to a selected sample of Jordanian companies in the Amman Stock Exchange for the period (2019-2022). The study sample consisted of 12 Jordanian institutions, represented by the total liabilities over the total assets. They were then discussed, analyzed, and described deductively, and the study hypotheses were tested using a pair of statistical programs (E-Views10) and (Spss v23). The study reached a number of conclusions and recommendations, the most important of which were the following: The financial leverage and profitability rate of the companies in the study sample, there is a direct relationship as well as an inverse relationship. The research findings indicate that organizations should prioritize and implement strategies aimed at increasing their liabilities relative to their assets. This is expected to have a positive impact on the profitability rate of the establishments included in the study sample.