【分　 类】 经济与管理科学
【关 键 词】 CAPM ,非系统性风险, 新会计准则,银行
【来 　源】 互联网
【收　 录】 中文学术期刊网

正文：

 
4.结论
 
我国上市公司从2007年开始实行新的会计准则制度，新准则的实施可能会提高上市公司会计信息的质量，进一步缩小会计收益调整空间。然而，过去的文献鲜有讨论上市公司非系统风险的变化情况。本文主要探讨新会计准则颁布实施后，银行类股票的非系统风险的变动情况。根据CAPM模型，本文发现我国上市银行股的非系统风险在新会计实施后有较明显的上升。这从另一个侧面验证新会计准则实施的有效性。
 
 
 
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