Findings of this research can be used for managers and investors. As these findings for managers can more accurately increases strengths and identify weaknesses of the company under the leadership (assessment task management stewardship). Because the managers of the company's policies and goals to achieve profit and growth expectations are set, the finding of the present study enhances their ability to make more accurate decisions. In addition, these results will help for understanding the main component that has affect on stockholders' equity account. They also participate in evaluating current performance and predict future performance and help whether it remains stationary or seeks to revise company policies. Investors also are able to use these results to identify factors affecting stock returns.