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What (who) is earnings$23596$ - definition
Earnings test (social security); Earnings Test; Social security earnings test; Earnings test (US)
Owner earnings
Owner earnings is a valuation method detailed by Warren Buffett in Berkshire Hathaway's annual report in 1986. He stated that the value of a company is simply the total of the net cash flows (owner earnings) expected to occur over the life of the business, minus any reinvestment of earnings.
Earnings quality
Earnings quality, also known as quality of earnings (QoE), in accounting, refers to the ability of reported earnings (net profit/income) to predict a company's future earnings.
Earnings surprise
An earnings surprise, or unexpected earnings, in accounting, is the difference between the reported earnings and the expected earnings of an entity. Measures of a firm's expected earnings, in turn, include analysts' forecasts of the firm's profitDefond, Mark L.
Wikipedia
Retirement earnings test (US)
Under the United States social security system, workers who have reached 62 but have not yet reached the full social security retirement age are subject to a retirement earnings test, which effectively defers benefits for people whose earnings are above a given threshold.
