Earnings
Earnings are the net benefits of a
EBITDA
(earnings before interest, taxes, depreciation, and amortization).
Many alternative terms for earnings are in common use, such as
IRS uses the term profit to describe earnings, whereas for the corporation the profit it reports is the amount left after taxes
are taken out.
Non-routine earnings
The use of
high-technology
industries.
Earnings manipulation
Some statistical models (e.g. based on Benford's law or Beneish M-score) are used in order to detect possible earnings manipulations (fraud).