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LOTERRE

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Concept information

... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > earnings quality

Preferred term

earnings quality  

Definition(s)

  • 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(s)

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-T2VJRKL8-8

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