Research on the relationship between financial statement information quality and securities liquidity, making recommendations to improve the liquidity of listed companies. The purpose of this paper is to assess the impact of quality of financial reporting on the liquidity of securities of companies on the stock market in Vietnam. Using a mixed method to measure Financial statement information quality, securities liquidity. Using a regression model to evaluate the influence of financial statement information quality on securities liquidity of 149 companies listed on HOSE and HNS in 2022. The information quality characteristics of the financial statements are: Appropriate, Honest, Understandable, Comparative, Timely, Verifiable. To measure the liquidity of securities, the author uses the price and trading volume of securities of listed companies at the beginning of the year, the end of the first quarter, the second quarter, the third quarter, and the fourth quarter of 2022. The analysis results show that six characteristics Financial reporting information quality has a positive impact on the liquidity of securities in companies listed on the Vietnamese stock market. Among them, the most influential characteristic is honesty. The study offers suggestions based on the aforementioned findings to improve the quality of financial report information in order to promote liquidity. At the same time, to make the recommendations feasible in practice, the study also proposes recommendations to create a legal corridor and practical support for relevant factors. The author recommends that businesses need to have independent auditing companies audit annually, and those companies need to be reputable in the professional world.
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