第五章 研究結論與建議
第二節 未來研究建議
一、 本研究樣本以全產業進行迴歸分析，並排除金融業，然而每個產業 的生命週期皆不同，建議後續研究能將產業個別分析或是個案進行 分析，相信結果可更貼近現況。
二、 本研究僅以上市公司為樣本，未來可擴充至上櫃及公開發行公司為 分類依據，應可更適當的分析公司所處的企業生命週期階段。
三、 本研究僅就公司治理構面之董監事功能、股權結構以及介入股市情 況等三項評量構面之變數來探討與公司價值之相關性，未來研究亦 可以其變動數來探討，相信會有不同收穫與見解。
四、 本研究依公司治理構面之變數來探討與公司價值之相關性，發現於 成長期以及成熟期之結論不一致，是否與公司治理變數有關，後續 研究可進行探討。
51
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航運業的應用，國立台灣海洋大學航運管理研究所碩士論文。
謝淑娟，1994，以權益代理問題的觀點探討股權結構與公司經營績效之關 係－以台灣上市公司實證，國立交通大學管理科學研究所碩士論文。
謝錦堂，2000，股票上櫃過程董/事會改造之研究，國立台北大學企業管理 學研究所未出版博士論文。
薛明玲與蔡朝安，2003，從資訊揭露看公司治理，月旦法學雜誌，第 96 卷：335-343。
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