The study looked at what factors influence how much non-financial companies in Jordan pay out in dividends. They analyzed data from 2005 to 2016 and found that company size, profitability, and past dividend payments all play a role in determining dividend levels. Larger companies tend to pay more consistent dividends, while profitable companies also pay out more. Companies that have paid dividends regularly in the past are likely to continue doing so. However, risk has a negative impact on dividend payouts. Overall, the findings suggest that different theories, like the Dividends Irrelevance Theory and Agency problems, can help explain why companies choose their dividend policies.