The Moderating Role of Liquidity in the Relationship between the Expenditures and Financial Performance of SMEs: Evidence from Jordan

The current paper aims to investigate the moderating role of liquidity in relationship between accounting and advertising expenditures financial performance small medium enterprises (SMEs) Jordan. Furthermore, present highlights importance managing improving performance. Since Jordanian SMEs is extremely critical, furthermore, explores possibility empowering these businesses order achieve profitability. This based on descriptive statistics, regression, correlation analysis analyze data, collecting secondary data from 200 SMEs. results demonstrate that are key factors for performance, especially Moreover, more sensitive challenges, which significantly impact their short-term expenditure consequently influence It evident moderated by have a positive effect However, our findings indicate negative regarding According this study, regulators may offer new regulations legislation future Ministry Finance Amman Stock Exchange.