Quality of Earnings
Quality of earnings refers to how sustainable and reliable a company’s earnings are. High-quality earnings stem from core operations, not one-time events or aggressive accounting. Analysts use it to evaluate if reported profits reflect the real performance or are artificially inflated through accounting tactics or nonrecurring gains.
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Quasi Contract
A quasi contract is a legal obligation imposed to prevent one party from being unjustly enriched at another’s expense, even…
Qualified Dividend
A qualified dividend is a distribution to shareholders that meets specific tax criteria, allowing it to be taxed at lower…
Quorum
Quorum refers to the minimum number of shareholders or directors required to be present at a meeting for decisions to…
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