國
立 政 治 大 學
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N a tio na
l C h engchi U ni ve rs it y
58
第四節研究建議
對於後續研究，提出以下建議：
一、 產業分析
本研究將全部產業一起進行迴歸分析，未來進行後續研究可分產業進 行迴歸分析，觀察不同產業是否有不同效果。
二、 會計準則轉換
台灣適逢會計準則轉換之際，當未來採用國際會計準則數年後，可進 一步研究盈餘平穩化增額反應係數在採行國際會計準則前後是否有不同效 果。
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