Here's a subroutine that will return a hashref, where the keys are the filenames passed in (for those that it is able to open), and the values are filehandles.

updated: removed extraneous "my $fh"

sub open_files {
  my @files = @_;
  my %file_handles;
  for my $file ( @files ) {
    if ( open my $fh, '<', $file ) {
      $file_handles{ $file } = $fh;
    }
    else {
      warn "couldn't open $file for reading: $!\n";
    }
  return \%file_handles;
}
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