Mối quan hệ giữa chất lượng báo cáo tài chính và hiệu quả đầu tư tại Sở Giao dịch Chứng khoán TP.HCM

Abstract

This study analyzes the relationship between financial reporting quality and investment efficiency at the Ho Chi Minh Stock Exchange. Financial reporting quality plays a important role in attracting investment, mitigating risks, and ensuring transparency in the stock market. The research uses both qualitative and quantitative methods to identify influencing factors, including corporate governance, reporting objectives, accounting system, tax policies, internal control, and technology. The findings indicate that technology has the most significant impact on financial reporting quality. Based on these results, the study proposes several solutions to enhance financial reporting quality and improve investment efficiency.