earnings quality
noun[U]
ACCOUNTINGukus(alsoquality of earnings)thedegreeto which a company'saccountsaccuratelyshowincomefor thatperiod, forexample, by onlyincludingrealsalesmade during thatperiod, and notincludingincomethat may not berepeatedinfuture:
Themarketrealizedthat the company'searningsqualitywasquestionable.