Quality Of Earnings
Quality of earnings is considered poor during times of high inflation. Also, earnings that are calculated conservatively are considered to have higher quality than those calculated by aggressive accounting policies.
Investment dictionary. Academic. 2012.
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quality of earnings — The extent to which *net income reflects and portrays underlying economic circumstances. External auditors review the quality of earnings of *auditees, to obtain evidence that *financial statements have not been distorted by *creative accounting… … Auditor's dictionary
quality of earnings — Increased earnings due to increased sales and cost controls, as compared to artificial profits created by inflation of inventory or other asset prices. Bloomberg Financial Dictionary … Financial and business terms
quality of earnings — The degree to which the net profit of an organization reflects accurately its operating performance; it is particularly important to ensure that creative accounting has not taken place and that no events have occurred to distort the profit figure … Accounting dictionary
earnings quality — UK US noun [U] (also quality of earnings) ACCOUNTING ► the degree to which a company s accounts accurately show income for that period, for example, by only including real sales made during that period, and not including income that may not be… … Financial and business terms
earnings — net income for the company during a period. Bloomberg Financial Dictionary Often a general phrase, meaning profits . It does however have a very specific definition in the context of earnings per share. Here, it is defined as profit after tax,… … Financial and business terms
Earnings — Net income for the company during the period. The New York Times Financial Glossary * * * earnings earn‧ings [ˈɜːnɪŋz ǁ ˈɜːr ] noun [plural] 1. FINANCE the money that a person receives for the work they do in a particular period of time: • He… … Financial and business terms
Earnings quality — Earnings quality, in accounting, refers to the overall reasonableness of reported earnings. It is an assessment criterion for how repeatable, controllable and bankable McClure, Ben. (n.d.) Earnings: Quality Means Everything . Retrieved June 29,… … Wikipedia
Quality investing — is an investment strategy based on clearly defined fundamental factors that seeks to identify companies with outstanding quality characteristics. The quality assessment is made based on soft (e.g. management credibility) and hard criteria (e.g.… … Wikipedia
Earnings Per Share - EPS — The portion of a company s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company s profitability. Calculated as: When calculating, it is more accurate to use a weighted average number… … Investment dictionary
Quality-of-Life Index — The Economist Intelligence Unit’s quality of life index is based on a unique methodology that links the results of subjective life satisfaction surveys to the objective determinants of quality of life across countries. The index was calculated in … Wikipedia