本研究以系統性的內容分析法探討台灣與美國1996、2000、2004年等三屆總統大選的320支負面廣告影片，並進行跨文化比較，研究發現有三：首先，以量而言，美國負面廣告甚多，佔了2/3。而台灣負面廣告比率雖僅美國一半，但日益增加，三屆大選以來，已成長一倍，負面攻擊漸成選戰主流的趨勢，值得關注。其次，就質來說，二國的負面廣告亦存在顯著差異。首先在攻擊手法上，台灣候選人相當倚重間接攻擊，但美國候選人則偏好直接攻擊。攻擊目標方面，台灣候選人較常攻擊對手形象，美國方面則反之，絕大多數針對政見。在相互比較上，台灣的負面廣告較少使用此法，美國廣告則常出現。在訴求方式上，台灣負面競選廣告訴求多採感性，美國方面則常訴諸理性。至於負面製作技術則為美國候選人所喜好，台灣方面鮮少使用。
This research consists of a systematic content analysis to examine a total of 320 samples of negative political commercials used in the 1996, 2000, and 2004 presidential campaigns of both Taiwan and the United States, followed by cross-cultural comparison. Three findings emerge: First, in terms of quantity, negative advertising is more common in the US, with over 2/3 of commercials containing negative content; however, it is growing rapidly in Taiwan, doubling over the survey period. Negative advertising is becoming mainstream in Taiwan, which trend is worthy of note. Second, comparing substance, there are also marked differences between the two countries. Taiwanese candidates prefer indirect attacks, whereas American ones favor direct attacks. Taiwanese candidates more commonly use attacks on their opponents' images, whereas American one more often criticize their opponents' policies. Taiwanese commercials contain fewer direct comparisons between the candidates than American ones and more appeals to emotion rather than reason. Finally, in order to reduce unnecessary conflict, the recommendation is made that Taiwan adopt similar regulations to the United States, requiring that all campaign advertisements on television clearly indicate the organization responsible and that all advertisements be personally reviewed by candidates before being broadcast.
