Today, in a competitive and complex world where decisions are linked to a company's financial performance, companies are trying to consult their financial management, and many are making increased efforts to increase shareholder value.researchers examined various leverage theories and were able to identify two main theories of compensation and the pecking order theory.As reported in the literature, larger companies have higher margins, profits, and regulatory volatility, and expect higher leverage ratios since larger companies have fewer risks.Provides enormous amounts of capital to businesses and has positive links with the business sector in developing countries.The influence of company size is the most common aspect of financing organizations and is measured by the company's total assets, number of employees, total sales, etc.Financial leverage can be measured by earnings before interest and can also be viewed as the difference in earnings per equivalent share.Financial leverage refers to the company's use of debt and equity securities as fixed-income securities.Most companies use financial leverage as a key factor in their capital structure to maximize shareholder wealth.Large companies were able to reduce their operating costs by issuing long-term debt at preferential interest rates.Financial leverage in corporate financing plays an especially significant role in decisions related to the company's business activities.Corporate financing requires debt and equity capital to develop its financing mix.Financial leverage is important to a company's finances and considers debt and other financial collateral.However, financial leverage is used to control corporate management and sometimes avoid financial risk, while at the same time being used to generate profits for the company and its shareholders.Financial leverage is also used as a technique to borrow money to purchase assets.Consequently, companies can optimize their financial or financial structure by achieving a high stock market value.Small businesses bring innovative ideas to the industry.