The study looked at what factors influence how service companies in Jordan borrow money. They analyzed data from 45 companies between 2014 and 2018. The results showed that company size and tax benefits make companies more likely to borrow money, while profitability and business risk make them less likely to borrow. The study also found that institutional investors play a role in how much debt companies take on. Overall, the findings suggest that different theories help explain why companies in Jordan choose their capital structure.