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第二節 研究限制及建議

本論文探討對象為國內銀行業，不過國內部分銀行，因為其為金控百分之百持有之 子公司，所以依法必須要下市，故其無股價資訊，此為本研究上所遇到之限制，而在此 限制下，則以金控母公司的股價為其替代變數，所以在以 Tobin’s Q 以及股價報酬率為 績效衡量指標時，可能因此造成實證結果有所偏誤。

最後，本論文仍有其他可在延續的部分，期待往後的研究者可再深入探討。除了本 文所探討的董事會特性外，其它還有董事會成員會議出席率、經理人雙元性、董事會成 員學經歷以及董事會成員持股比例等董事會特徵可加入探討，目前因台灣經濟新報(TEJ) 資料庫之資料部分資訊未能全數提供，缺少完整性，期待日後資料趨於完整可供更多的 研究探討，使分析結果更加完善。而在分類調節方面，也可再加入是否為金控銀行、是 否為官股色彩銀行等不同特性，以探討在不同特性下的銀行，董事會規模與結構，是否 也有不同的影響及顯著程度；另外本文是以台灣銀行業為樣本，往後可改變研究對象，

例如像是同屬金融業的保險業及證券業等，或放大到其他產業，以實證董事會規模與結 構是否對於公司績效有顯著性的影響。

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