This study aims to identify the effect of the disclosure on the company's environmental performance. It found that there is a relation between environmental disclosure and both of the company's ability to obtain, and the competitiveness of companies in the industrial companies in Aqaba. But the environmental performance does not lead the companies to get support and incentives from the government, and does not affect in determining the profit rate on loans. Also be found that there is no relation between environmental disclosure and the value of profits for the company in the industrial companies in Aqaba.It recommends the banks to consider environmental performance in determining the profit rate on loans, and industrial companies to guide environmental performance to lead the companies to get support and incentives from the government.

The study aimed to investigate the characteristics of accounting information systems in commercial establishments in Irbid city. It found that information produced by the accounting information systems in commercial establishments are appropriate and can be relied upon, and accounting information systems are realistic, the subsystems are linked to these systems. But the systems are not flexible, do not crease the accuracy of forecasting the results of future events, are not consistent with the size of the company's activity, and the accounting methods used to produce accounting information are not biased.The recommendations of this study represent increase the flexibility of the accounting information system in commercial establishments in Irbid, improve the ability of accounting information to predict future events accurately, biased accounting techniques should be used to produce accounting information, develop the accounting information system to match the size of the company's activity.

Financial leverage is linked to the funding structure in terms of the proportion of debt in the capital structure; the higher the financial leverage is, the more the company depends on debt in its financing structure. On the other hand, the lower the debt is, the more the company relies on equity funding. The company thus decides the optimal funding combination that minimizes the company's capital costs and maximizes shareholder returns.The aim of this analysis was to quantify the effect of the analysis on the profitability of the Jordanian industrial sector listed on the Amman Stock Exchange during the period (2008-2017) and on a sample of (54) industrial companies to assess the impact of leverage and liquidity. In order to evaluate the data obtained from the actual financial statements of the industrial companies listed on the Amman Stock Exchange, a descriptive and systematic methodology was used. As a result, the statistical conclusion showed that the effect of liquidity and leverage on profitability was a significant result.

The study aimed to show the extent of existence of the application ingredients of Activity-based costing system in Jordanian tourism companies. The study found that the main ingredients is existed in these companies, the management perspective generally support its application, but it rather believe that the application costs exceed its benefits and the management fears from not applying it efficiently. The human cadres and the available