Earnings quality is a topic that has been studied frequently in the literature. Different studies measured earnings quality using different criteria. In this study, it is aimed to determine the importance of the factors affecting the earning quality. For this purpose, Analytical Hierarchy Process (AHP) method, which is one of the Multi-Criteria Decision-Making (MCDM) methods, was used. The data obtained from investment advisors were used in this research. Research findings reveal that the continuity of the earnings is the most important factor affecting the quality of the earnings.