Which of the following questions is NOT part of assessing earnings quality?

Assessing earnings quality involves evaluating the sustainability and reliability of a company's earnings. The aim is to determine whether reported earnings accurately reflect the company's economic performance and will continue into the future.

Focusing on the correct choice, the current cash balance is not a direct factor in assessing earnings quality. While cash balance is certainly important for understanding a company's liquidity and financial health, it does not inherently provide insights into the quality or future persistence of earnings.

In contrast, the other questions directly relate to evaluating how robust a company's earnings are. Questions about the persistence of earnings examine if earnings will continue at a similar level moving forward. Considering whether earnings will increase delves into the future expectations of profitability. Evaluating how close net income is to economic income assesses the accuracy and proper reflection of a company's performance in its earnings reporting.

Thus, the current cash balance does not contribute to the direct assessment of earnings quality as effectively as the other options do.