第五章 結論與建議
第三節 研究建議
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第三節 研究建議
過去與穩健原則之相關研究，著重在 Watts(2003a)所提出之四個影響企業採 用穩健會計之因素，與其財務報表穩健程度之關聯性，或係就代理問題與公司治 理機制如何影響財務報表穩健性予以檢視，而前述之實證研究主要係尋求企業採 用穩健原則確實對其有利之理論依據，主張穩健原則不應被準則制訂機構從公報 中剔除。
而本文之實證研究，主要係印證我國企業採行穩健之會計原則係受到準則公 報規範之影響，而非如過去學者所主張之企業係自願採用穩健原則。雖然本文之 實證結果已經支持我國企業財務報表趨於穩健之主要因素係準則公報所致，然而 對準則規範下強制要求企業採穩健原則，是否確實提升其財務報導品質，本文認 為仍有討論之空間。雖然本文於額外測試中曾就第 35 號公報適用前後對於資本 密集企業財務報表穩健性之影響進行分析，而初步實證結果顯示公報的適用反而 使得財務報表穩健性有下降之趨勢，可能隱含管理階層操縱盈餘之跡象，本文認 為受限於採用實證模型之限制，公報之適用與財務報導品質間之關聯性尚需透過 其他實證研究予以驗證。
另外，誠如本文第二章第一節所述，Beaver and Dukes(1973)以及 Eskew(1975) 曾針對企業是否採行穩健之會計方法，與其股價間之關聯性進行實證研究，惟其 研究結果發現採用穩健會計原則之企業，其股價並未高於其他企業。換言之，
Watts(2003a)主張採用穩健原則，將能提升企業價值之相關論點，並未獲得實證 研究上的支持。
因此本文認為後續研究者欲進行相關研究時，可以就上述兩個面向進行探討，
檢視過去學者主張穩健原則對於企業之效益，是否確實存在，進而評估企業採行 穩健會計是否有其必要。
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