Abstract

In this paper, a general overview of the concept of quality of profit has been discussed from two economic and accounting perspectives. Given that there is no comprehensive definition of profit, it is not possible to define the exact quality of profit. Therefore, we try to present different views on the concepts of profit and its quality, as well as the importance of evaluating and measuring the quality of profits; in addition, we have discussed the fundamental analysis of the quality of profit and presented the important factors in this connection.