MATERIALS AND METHODS Research Methodology Since the present study is descriptive correlational research, the relationship between two or more variables, in other words, the relationship between stock returns and financial ratios will be discussed. For this purpose, according to the research questions, the research was the following: The research firms listed in Tehran Stock Exchange are among the companies considerations were taken into account. After the election on the basis of considerations into account, financial data required to run the model presented in the project was collected by referring to relevant sources. At this stage, according to the needs of hypotheses, models, independent and dependent variables are related to each hypothesis was measured according to the definitions of operating. At this stage, variables, return on equity and financial ratios were calculated on the basis of research models and continue to fit models were categorized and sorted. Then, using financial ratios based on historical cost and price adjustment (accounting for inflation), model parameters by least squares regression analysis and artificial neural network estimated and finally, based on the estimated parameters will attempt to confirm or reject the hypothesis.