الفهرس 
المستخلص العربىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The research aims to study the effect of using financial derivatives, measured at fair value as tools for hedging and speculative investment, on the firm value, and to identify the contribution of accounting for financial derivatives in providing a usefulness accounting information to the users of financial statements. The researcher used a final sample of 154 questionnaire that was distributed to two groups consists of academics and external auditors. The research found that the information disclosed in the financial statements or in the notes lead to improve informational content of the financial statements, help investors to make decisions, determine the book value of the firm with a high degree of accuracy, the fair measurement of the market value of the firm through its effect on investors’ decisions, and show the financial solvency and leverage of the firm Realistically. The study also confirmed the presence of a positive effect of using financial derivatives on the firm value.