研究限制

本研究所採用之樣本資料完全取自於台灣經濟新報社 TEJ 資料庫，因受限 於資料庫內資料內容之完整性，只能取得模型所需變數之民國 89 年、90 年及 91 年等三年度資料。故於利用年度別進行變異數分析時，由於資料年度相鄰，

資料內容之變異程度無法於短期間之資料中顯現，缺乏縱斷面的年度對比，因而 在進行變異數分析時，產生不顯著的研究結果。由於具有完整資料之年度只有三 個年度，以台灣地區上市櫃銀行合計 35 家計算，最多只能取得 105 筆樣本資料。

加上有部份資料缺漏，在本研究之模型一及模型二中所採用之自變數(次期壞帳 提列、前期壞帳提列)於資料運算時，又會折損一個年度資料，以致於模型三之 樣本資料筆數只剩 70 筆，樣本資料略為不足。

依本研究之預期，若能蒐集金融風暴前後之樣本資料，以民國八十七年為分 界點，進行風暴前後盈餘管理現象之分析，於金融風暴前與金融風暴後所造成之 盈餘管理程度應該會有明顯不同的結果。且若資料的完整性可以進一步提升，將 可進一步將各樣本銀行依其屬性作更明確的區分，對於各項議題的探討也會更具 意義。

第 三 節 後 續 研 究 建 議

本研究認為，若能取得十年以上之樣本資料，除了可以更完整地分析銀行管 理當局利用壞帳提列手段進行盈餘管理之行為，也可以利用整體金融發展過程中 較具意義的時點為分類的標準，以瞭解發生於金融體系內的各個重要事件，是否 會影響到管理當局的盈餘管理行為。而且只要資料夠完整，還可以將研究對象加 以細分，針對特定分類之銀行或直接針對個別銀行的壞帳提列進行分析，以實際 瞭解哪些銀行有較多的盈餘管理行為。

另外，對於銀行管理當局的盈餘管理行為之研究，除了壞帳提列之手段外，

還有其他可影響銀行盈餘的項目，本研究以壞帳提列直接作為盈餘管理的代理變 數，主要的目的在於瞭解壞帳提列前盈餘、逾放比率及資本適足率等變數是否會 影響裁決性壞帳提列，進而影響到最終盈餘之報導，屬於單一項目的研究，若能 同時搭配結合其他管理當局可能操弄的損益項目，來進行盈餘管理行為之研究，

所得到的研究結果將會更加完整。

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