The article explores how different ways of financing companies can affect their value, focusing on Jordanian industrial firms. By analyzing data from 34 companies over 15 years, the researchers found that high levels of debt can decrease a firm's value, while using internal resources like equity can increase it. They also discovered that factors like sales growth, profitability, and firm size positively impact a company's value. In Jordan's industrial sector, it seems that relying more on equity rather than debt is better for a company's success.