我国股票β系数与会计信息关系的实证研究  

作　　者：钟琳琳[1] 刘艳萍[1] 

机构地区：[1]大连理工大学管理学院

出　　处：《黑龙江对外经贸》2006年第4期84-85,共2页Heilongjiang Foreign Economic Relations and Trade

摘　　要：自从CAPM模型问世以来,β系数作为资产与市场总体相关联的重要概念和参数,因其能够衡量资产所具有的系统风险,成为一个重要的系统风险指数。本文研究了我国股票β系数与上市公司会计指标之间的关系,并进行统计检验分析。Since the CAPM model came out, beta coefficient has been an important parameter and conception, which describes the relationship between asset （or assets portfolio） and market collectivity. It is an important systematic risk index as it can measure systematic risk of asset. This paper discusses on the relationship between beta coefficient and accounting variables in Chinese stock market and make statistical check analysis.

关 键 词：Β系数 系统风险 会计变量 实证研究 

分 类 号：F830.91[经济管理—金融学]