So it concludes that people are unable to request the two kinds firms to have the same earnings quality, I expects that this finding can be a reference when government legislates the related law.

• 本研究之结果显示，我们无法要求自愿公开与受法令规定而公开发行此二类公司有相同的盈馀品质，我期望本研究之结果能做为主管机关在制定相关法令时之参考依据。