第五章 結論與建議
第二節 研究建議
本研究建議未來研究方向為:
一、部分中國上市公司除了在中國上市外，亦同時在海外上市。在海外上市 的企業會面對不同特性的投資者、機構投資人以及分析師，可能出現有 不一樣的誘因達到或超越分析師盈餘預測。因此，建議未來研究可以將 海外上市此項因素納入考慮，檢測海外上市對在企業運用盈餘管理以達 到分析師盈餘預測的情況是否有顯著差異。
二、中國自 2003 年，知名財金雜誌「新財富」每年請證券商研究部門推薦 分析師，再由共同基金經理人選出明星分析師。因明星分析師之盈餘預 測對股價較具影響力，建議，未來研究可考慮檢測中國上市公司是否有 誘因利用盈餘管理以達到明星分析師盈餘預測。
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