第五章 結論與建議
第二節 研究限制及未來研究建議
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第二節 研究限制及未來研究建議
本研究之研究限制包括下列各點：
一、公司之主要負債可能包括向銀行借款與應付公司債，兩種融資方 式之融資成本可能並不相同，宜有不同之考量，本研究僅針對向金融機構 融資之負債資金成本進行分析。
二、囿於資料取得之限制，本研究僅以新增銀行借款總額除以稅前息 前折舊前淨利衡量超貸風險，但實務上，新增銀行借款總額大於稅前息前 折舊前淨利與銀行融資超貸風險並無絕對關係，本研究無法控制此項衡量 誤差對研究結論之影響。
本研究對後續研究者之建議如下：
一、未來研究可針對穩健會計對其他融資途徑之負債資金成本的影響 進行探討。
二、建議後續研究者可探討穩健會計與公允價值會計何者較能有效降 低銀行融資利率。
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