Ahmad A. Al-Naimi, Laith Fouad Alshouha, Raed Kanakriyah, Riyad Al-Hindawi & Mohammad Awad Alnaimi
This paper focus on an important issue that has received little attention in previous studies. It is the effect of boar size on the relationship between capital structure and the financial performance of companies. Through used the sample includes the industrial companies listed in Amman Stock Exchange, the generalized least squares method, as a panel data technique to study the moderating of boar size on the relationship of capital structure and financial performance. Where capital structure measured by (equity ratio and long-term debt) and the financial performance measured by Tobin’s Q. The results showed, board size moderates the relationship between equity and financial performance. Also, Tobin’s Q significantly affected by equity and the relationship is negative.