The degree to which earnings are attributed to aspects of the company's business, as opposed to external forces. If a company has a change in earnings derived from a decrease in production costs or an increase in sales, they are said to have a high quality of earnings. If a company's earnings are attributed to outside sources such as inflation, this is seen as low quality of earnings.
Related information about quality of earnings:
- Quality Of Earnings Definition | Investopedia
The amount of earnings attributable to higher sales or lower costs rather than artificial profits created by accounting anomalies such as inflation of inventory.
- Earnings quality - Wikipedia, the free encyclopedia
Earnings quality, in accounting, refers to the overall reasonableness of reported earnings. It is an assessment criterion for how "repeatable, controllable and ...
- Quality of Earnings - Deloitte
Quality of Earnings. 1. Quality of Earnings the American financial reporting system. However, recent events have shown that there is room for improve- ment.
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O'glove is a former securities analyst who started the Quality of Earnings Report , used by many investment firms. With business historian Sobel, O'glove details ...
- What is quality of earnings? definition and meaning
Definition of quality of earnings: The degree to which earnings are attributed to aspects of the company's business, as opposed to external forces. If a company ...
- Quality of Earnings - Financial Dictionary - The Free Dictionary
Increased earnings due to increased sales and cost controls, as compared to artificial profits created by inflation of inventory or other asset prices.
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QUALITY OF EARNINGS ANd. EARNINGS mANAGEmENT. A Primer for Audit Committee Members. BY Roman L. WeiL. » FEBRUARY 09. What is Quality of ...
- Earnings Quality: It's Time to Measure and Report
Nov 5, 2005 ... The SEC and the investing public are demanding greater assurance about the quality of earnings. Analysts need a more suitable basis for ...