Business & Finance Glossary: Q
4 terms starting with Q, from a glossary of 559 definitions covering intangible assets, valuations, and key financial concepts.
Qualified Small Business Stock (QSBS)
A U.S. tax provision allowing investors in qualifying small businesses to exclude a portion of capital gains from federal taxation upon the sale of stock held for more than five years. QSBS incentives encourage early-stage venture investment and can significantly enhance after-tax returns for founders and investors in growth companies.
Read more →Quality of Earnings (QoE) Report
A detailed financial analysis, typically prepared by an accounting firm on behalf of a buyer or lender, that assesses the sustainability, accuracy, and adjustability of a target company's reported earnings. A QoE report examines revenue recognition policies, non-recurring items, related-party transactions, working capital normalisation, pro forma adjustments, and the bridge from reported EBITDA to adjusted EBITDA. It is a standard component of buy-side financial due diligence in M&A transactions.
Read more →Quality-Adjusted Output
A measure of output that accounts for changes in the quality of goods and services produced, rather than simply measuring volume. Quality adjustment is essential for accurate productivity measurement, particularly in sectors where intangible investments drive improvements in product functionality, reliability, and user experience.
Read more →Quantitative Easing (QE) and Asset Valuations
The monetary policy tool by which a central bank purchases financial assets to inject liquidity into the economy, typically lowering interest rates and inflating asset prices. QE periods tend to compress discount rates and elevate intangible asset valuations, making it critical for investors to understand the monetary environment when assessing enterprise value.
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