The regression results presented in Table (3) above indicating that coefficient of the return on assets (ROA) variable is equal to 0.048 and this variable has a low significant positive relationship with share prices. Adjusted R-Square value is equal to 11.9% which is lower than the Adjusted R-Square value for the total variables (pooled regression). However, we can accept the second hypothesis that there is a significant statistical relationship between the return on assets (ROA) ratio separately with the Jordanian insurance public companies market share prices.