Explain of explanatory power accounting measures in predicting new definition of share return

This study examined the information content measures the rate of Return on Equity (ROE) and return on assets, (ROA) to explain the new definition of the share return. Shares return a new definition in this paper that considering the Equity Market Value (EMV) at the beginning of the period and shareholder value added (SVA) is calculated. The main reason for this test is the computational complexity of share return with new definition.As respects accounting measures of ROA and ROE is simple calculated; we intend to test the relationship between these measures. for answer this question, whether stock return whit new definition can to predict be by the new accounting measures that have as an return measure. To answer this question, the population data of 76 companies for 6 years (2005-2010) have been available, is choice. For meaningful test hypotheses of the Fisher distribution (F) is used. This study suggests there is a significant positive relationship between share return and ROA, while there is not a significant relationship between ROE and share return.