The regression results presented in Table (4) above indicating that coefficient of the return on equity (ROE) variable is equal to 0.001 and this variable has no relationship with share prices. Adjusted R-Square value is minus and equal to -0.005. This is another indication for the weakness of this variable separately. Hence, we cannot accept the third hypothesis that there is a significant statistical relationship between the return on equity (ROE) ratio separately with the Jordanian insurance public companies market share prices.