Risk Management Of Financial Reporting And Financial Security Reporting In Vietnamese Securities Companies

Abstract

This study proposes a set of solutions to assist the management of securities companies in managing the risk of financial reporting (FR) quality and financial security reporting (FSR) of Vietnamese securities companies. The research sample was collected from 650 survey questionnaires distributed among securities companies and investors. By utilizing multivariate regression analysis through SPSS 20 software, the results identified four factors influencing the quality of FR and FSR in securities companies (RMM), including: (1) Technical infrastructure and technology (TI); (2) Quality of human resources (HR); (3) Level of management in securities companies (MG); (4) Reputation of operations (RO). Among these factors, TI, MG, and HR have a positive relationship with RMM, while RO has a negative relationship. TI has the greatest impact on RMM, followed by HR, RO, and finally MG.

Keywords: Financial security of securities companies, Financial risk of securities companies, Risk management of securities companies, Financial reporting of securities companies, Financial security reporting of securities companies.