Unique Skill ID: KS1238R6HBFZZMPBVP1L

Earnings Quality

Earnings quality, also known as quality of earnings (QoE), in accounting, refers to the ability of reported earnings (income) to predict a company's future earnings. It is an assessment criterion for how "repeatable, controllable and bankable" a firm's earnings are, amongst other factors, and has variously been defined as the degree to which earnings reflect underlying economic effects, are better estimates of cash flows, are conservative, or are predictable.

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