第五章 結論與建議
第三節 研究限制
本研究於研究過程中，受到下列幾點限制：
1. 本研究財務資料來源引用 TEJ 之部分，將受限於其資料蒐集之完整性與 正確性。
2. 本研究著重於橫斷面的研究分析，非長期的時間序列研究，因期間長短 不同，可能會影響分析結果。
3. 本研究僅以台灣地區公開發行公司為樣本，因國情不同，引用至其他國 家地區可能會有所差異。
4. 本研究排金融類別的樣本公司，因此，研究結果無法適用於金融類別的 企業。
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