【摘要】 本文以2009～2011年上市公司中机械、设备、仪表行业公司的数据为研究样本,研究运用衍生工具套期保值对企业财务风险,进而对企业价值的影响。结果发现运用衍生工具套期保值可以降低企业的财务风险,有利于提高企业价值。更多还原

【Abstract】 By using the statistics of companies in machinery,equipment and instrument industries from 2009 to 2011,the paper analyzes the influence of hedging on the corporate financial risk,and further the impact on the firm value.The result shows that,using derivatives has a negative effect on the corporate financial risk,which is helpful for improving the firm value.更多还原