• 沒有找到結果。

第五章 結論與建議

第二節 研究限制與建議

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第二節 研究限制與建議 本研究之研究限制如下:

一. 本研究僅探討一般產業,對於金融、保險、銀行、證券等性質較為特殊之產 業並未加以探討,故本研究之研究結論不一定適用於金融、保險、銀行、證 券等特殊產業。

二. 囿於研究時間及人力,股權結構及席次結構之變數僅建置 2014 年之資料,

故實證分析未能及於 2014 年以前之情形。

本研究對於未來之研究建議如下:

一. 探討股權結構之變數尚有盈餘分配權,建議後續研究者可納入研究中,探討 最終控制者持有之盈餘分配權與經營績效之關係。

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