Concept information
Preferred term
earnings quality
Definition
- Generally, earnings quality is the degree to which earnings (also known as net income) accurately reflect the economic performance of an enterprise for the particular period of time to which the earnings apply. Earnings quality (also known as quality of earnings) is also a measure of the usefulness of the earnings number. [Source: Encyclopedia of Business in Today's World; Earnings Quality]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/earnings_quality
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