Results of the study indicate that the Q Test is a reliable measure of quality of earnings reported by publicly held companies.
What does QoE stand for?
QoE stands for Quality of Earnings
This definition appears rarely and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of QoE
- Quantum Optical Coherence Tomography
- Every Other Day
- Quality of Data
- Quality Of Design
- Question of the Day
- Questions on Doctrine (book; Seventh-Day Adventist Church)
- Quitte Ou Double (French: Double Down)
- Quote of the Day (also seen as QOTD)
- Quality of Dying and Death (Questionnaire)
- Quality of Delivery Grading Scheme
- Quality of Event (Ford)
- Quality of Experience (TMF; also seen as QoX)
- Queen of England
- Quality and Outcomes Framework
- Quasi-Orthogonal Function (wireless communications)
- Quebec Outfitters Federation (Canada)
- Query Object Framework (computing)
- Quality Of Future Internet Service (Conference)
- Quasi-Optical Faraday Rotator
- Quality of Service (also seen as QOS)
Samples in periodicals archive:
You must also focuson quality of earnings to eliminate one-timeadjustments and non-operating financial activity.
The concept of Quality of Earnings goes back to preparers understanding the economic substance of a transaction, then reflecting it properly in the books and records of the company.
Auditors need to be on the alert for any unreasonable relationships among the financial statements--for example, creating a relationship between net cash flow from operations and net income to determine quality of earnings.
This article is based on remarks made at the AICPA/FEI Benchmarking the Quality of Earnings Conference, held in New York in April 2001.
Willetts' primary areas of expertise include analyzing quality of earnings, evaluating cash flows in terms of key business drivers, structuring transactions, accounting for mergers and acquisitions, assessing SEC reporting requirements, critiquing valuation models, and reviewing purchase agreements.
Such changes do not improve the quality of earnings if they provide substantively different accounting results for the same instrument and exposure.
This new approach has created opportunities for other initiatives such as teleconferences with study participants, articles for FE Magazine (see page 47) and co-sponsored conferences such as Benchmarking the Quality of Earnings, planned with the AICPA for Spring 2001 in New York City.