以下是高頓網(wǎng)校小編為ACCA學(xué)員整理的：P4高級財務(wù)管理，供大家參考。
 
　　TESTING THE IMPACT OF RISK MANAGEMENT
　　In addition to the above, empirical research studies have looked at the risk management policies and actions pursued by corporations and their impact on corporate value. Although the studies have provided varying results when studying each area of market imperfections and their impact, the overarching conclusion from these studies is that: corporations manage their risks in the belief that this would create or increase corporate value, although a direct link between risk management and a corresponding increase in corporate value has not been established.
　　Hence the belief held among managers is that the management of risk does create value, and certainly corporations and their senior managers seem to believe and act in a manner that it does. However, the jury is still out on whether risk management actually does lead to increased corporate value. There seem to be strong theoretical reasons for managing risk, but empirical research has not proven the impact of risk management activity on corporate value.
 
　　高頓網(wǎng)校小編寄語：決定心理的那片天空是否陰霾甚至是烏云密布的*10因素是你自己，不能讓自己永遠(yuǎn)有一個陽光燦爛的心情的人本身就是一個失敗。

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