第五章、 結論與建議
第二節、 研究建議
對後續研究方向之建議茲列示如下：
(一) 本研究實證結果顯示，獨立董事兼任比例及有否接班壓力對家族企業盈餘 管理之影響未具統計顯著，推論其可能原因係裁決性應計項目可能不是中國 家族企業從事盈餘管理的主要操作工具，以致無法有效衡量中國家族企業盈 餘管理行為。因此，本研究建議後續研究，可考慮用其他變數衡量盈餘管理 程度，如：實質盈餘管理與營業外收入及費用。
(二) 本研究建議投資人在評估投資家族企業時，除考慮兩權分離程度對裁決性 應計項目之影響外，仍應考量其他盈餘管理之可能方法，以減少投資的風 險。
(三) 由於目前接班壓力以及獨立董事兼任比例對裁決性應計項目均未有顯著影 響，因此本研究建議監管機關應再考量有無其他影響家族企業盈餘管理行為 之因素，以保障投資人權益。
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