研究限制與未來研究建議

在文檔中 企業社會責任與信用風險及借款利率關聯性之探討 - 政大學術集成 (頁 84-91)

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第二節 研究限制與未來研究建議

本研究之研究限制包括下列各點:

一、公司之債務融資管道主要包括與銀行借款及應付公司債,兩種融 資方式之資金成本可能並不相同,須有不同之考量,本研究僅針對公司向 銀行融資之債務資金成本進行研究。

二、本研究以負面新聞事件作為企業社會責任表現的衡量基礎,由於 新聞事件涉及主觀判斷,可能較不客觀 。

三、國內尚無公正的第三方單位,建構健全完整的企業社會責任資料 庫,因此尚無法全面性的評估一家公司的企業社會責任表現。

四、企業社會責任負面表現變數,單純係以事件發生次數(量)衡量,

而不考慮事件影響程度(質)。

本研究對後續研究者之建議如下:

一、未來研究可以針對企業社會責任對公司其他融資管道之債務資金 成本的影響作探討。

二、未來研究可以針對不同產業,分別探討企業社會責任對信用風險 及借款利率之影響。

三、未來研究可以同時考慮企業社會責任正面及負面表現,作為企業 責任表現之衡量指標。

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三、參考網頁

證 券 櫃 檯 買 賣 中 心 _ 企 業 社 會 責 任 專 區 , 網 址 : http://www.tpex.org.tw/web/csr/content/resource.php

中 華 民 國 企 業 永 續 發 展 協 會 , 網 址 : http://www.bcsd.org.tw/domain_node/domainnode/23

在文檔中 企業社會責任與信用風險及借款利率關聯性之探討 - 政大學術集成 (頁 84-91)