# Quality of earnings (QoE)

**Quality of earnings (QoE):** A quality of earnings (QoE) report is an independent accounting review that tests whether a practice’s reported and adjusted EBITDA are accurate and sustainable.

A quality of earnings (QoE) report is an independent accounting review that tests whether a practice’s reported and adjusted EBITDA are accurate and sustainable.

Buyers commission QoE reviews during due diligence because adjustments drive price.

Source: DDSIntel glossary, https://ddsintel.com/glossary/quality-of-earnings

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