تحليل أثر استخدام المشتقات المالية للتحوط : دراسة تطبيقية

الملخص EN

The study aims to test the impact of the use of derivatives on financial risk and firm’s value.

Using the regression model of the panel data on 30 Kuwaiti companies for the period from 2013-2020, the results found a significant negative impact of the use of derivatives to hedge on the global and systemic financial risks, and the absence of an impact on the firm's value.

This confirms the contribution of derivatives to reducing the degree of risk to which companies are exposed