Earnings Quality
Earnings quality refers to how sustainable, reliable, and repeatable a company’s profits are. High-quality earnings come from core operations rather than one-time gains, accounting adjustments, or aggressive assumptions. Analysts assess earnings quality to judge whether reported profits truly reflect underlying business performance and long-term financial health.
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Exempt Income
Exempt income refers to earnings that are excluded from taxation under applicable laws. Examples may include certain government grants, tax-free…
Escrow Account
An escrow account is a temporary holding account managed by a third party to secure funds during a transaction. In…
Equity Method of Accounting
The equity method is used when a company has significant influence over another entity, typically with ownership between 20% and…
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