Earnings quality relates to

“[Earnings Quality] relates to earnings that are free from special or one-time items, earnings that are not drawn from reserves, fair value adjustments, accounting gimmicks, market fluctuations, gains/losses, fluctuations in effective tax rates, and/or foreign-currency adjustments; thus, high quality earnings are essentially free of the items would make them unsustainable.” – Earnings Quality: Evidence from the Field (Dichev, Graham, Harvey, Rajgopal)