Beperkingen en toekomstig onderzoek

Dit onderzoek is gedaan met behulp van twee hulpmodellen. Omdat diverse variabelen welke nodig waren voor het berekenen van de # 's niet nogmaals gebruikt konden worden in de hypothesemodellen, wordt de uitkomst van het onderzoek beperkt. Een manier om dit op te lossen is onderzoek te doen naar andere variabelen die in de hypothesemodellen gebruikt kunnen worden. Eén interessante variabele is de S&P 500-index. Om in deze index opgenomen te mogen worden moet een onderneming financieel gezond zijn. Uit het onderzoek blijkt dat een controle van de jaarrekening door de economen van Standard en Poor’s de kwaliteit van de verslaggeving ten goede komt. Een andere variabele zou bijvoorbeeld de grootte van de leningen, de omvang van het bedrag per leningverstrekker of het internationale karakter van de leningverstrekker kunnen zijn.

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