{"iri":"https://lexicon.financial/ext/QualityOfEarnings","label":"Quality of Earnings","definition":"A forensic analysis of a target company's earnings — normalizing for non-recurring items, owner perks, and discretionary add-backs — typically produced during buy-side due diligence to validate the seller's reported EBITDA or SDE.","license":"https://spdx.org/licenses/MIT","source":"ext","source_url":"https://lexicon.financial/ext/"}