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earnings quality
Earnings quality, 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"〔McClure, Ben. (n.d.) ''Earnings: Quality Means Everything''. Retrieved June 29, 2008, from http://www.investopedia.com/articles/02/103002.asp〕 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.〔Financial Education. (n.d.) ''What is Earnings Quality?''. Retrieved June 29, 2008, from http://financial-education.com/2007/02/22/what-is-earnings-quality/〕
==Rationale==
The concept of earnings quality has roots in the judgmental nature of accounting, which can be seen in the fact the different parties may interpret the economics underlying a transaction differently, and different firms may have different business characteristics.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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