The impacts of financing decision ratios on a firm's accounting-based performance are essentially associated with particular data. For this purpose, firm size, firm age, and leverage are taken into account as control variables. The past studies have been reviewed to find gaps, which seemed to incorporate worn-out methods of research, and the inability of past researchers to inculcate firm accounting-based performance while measuring a firm's overall performance. So, data from 40 listed Jordan listed firms from the year 2007 have been collected, and 200 observations are made. The researcher also collected data from the website of the World Bank regarding these firms. It is employed by the generalized movement technique method to avoid heteroscedasticity, autocorrelation, and potential endogenous problems. The study results showed that the impacts of total debt to total assets and short-term debt to total assets are significant and negative on return on assets and return on equity. However, the impacts of long-term debt to total assets are significant and flattering on both return on assets and return on equity. The research has implications for the higher authorities and management to enhance the quality of their financial structure. In contrast, that research has some limitations because of employing a small number of factors to study the impacts of financing decision ratios.

融资决策比率对公司基于会计的绩效的影响基本上与特定数据相关。为此，将公司规模，公司年龄和杠杆率作为控制变量。对过去的研究进行了审查，以发现差距，其中似乎包含了陈旧的研究方法，以及过去的研究人员无法在衡量公司的整体绩效时灌输基于公司会计的绩效。因此，收集了2007年约旦40家上市公司的数据，并进行了200次观察。研究人员还从世界银行的网站上收集了有关这些公司的数据。通用运动技术方法使用它来避免异方差，自相关和潜在的内源性问题。研究结果表明，总债务对总资产的影响以及短期债务对总资产的影响对资产收益率和权益收益率具有显着的负面影响。但是，长期债务对总资产的影响是巨大的，并且对资产收益率和股本收益率都具有吸引力。该研究对上级主管部门和管理层提高财务结构的质量具有重要意义。相反，由于采用少量因素来研究融资决策比率的影响，因此该研究存在一些局限性。该研究对上级主管部门和管理层提高财务结构的质量具有重要意义。相反，由于采用少量因素来研究融资决策比率的影响，因此该研究存在一些局限性。该研究对上级主管部门和管理层提高财务结构的质量具有重要意义。相反，由于采用少量因素来研究融资决策比率的影响，因此该研究存在一些局限性。