In this paper, we apply the analytical approach to test hypotheses using the published financial statements for the period (2010-2018). The data is analyzed by employing the statistical program (SPSS). Researchers mainly use the (OLS) multiple linear regression approach to analyzing the study sample's financial data, which consists of (13) Jordanian commercial Banks listed on the Amman Stock Exchange. Findings: The study concludes that there is no relationship between changes in operating, investing, and financing cash flows and changes in cash dividends of commercial banks operating in Jordan. However, there is a statistically significant relationship between changes in earnings and changes in cash dividends. Furthermore, the results show that the size of liabilities affects only the relationship between accounting earnings changes and changes in cash dividends. Practical Implications: Jordanian commercial banks should logically link cash flows and accounting earnings when making cash dividend decisions, as relying on cash flows is important in knowing their ability to fulfill obligations and determining liquidity. Originality/Value: Several controversial studies have examined the ability of earnings and cash flows to judge non-financial firms' performance. The value of this paper is to report the first direct test of the link between both accounting earnings and cash flows from operating, investing, and financing activities from one side, and cash dividends from another side for commercial banks operating in Jordan, and the effect of liabilities on this relationship.