Earning Quality

Hi, I have a silly question… Can a company have low quality of Financial Reporting but high level of earning quality?? because I am pretty sure that I read that a company which has high quality of Financial reporting can or can`t have high level of earning quality but if the quality of FR is low, it was impossible to have a high quality of earning…

Please if somebody can help me with this silly question…

Thanks!!

Yes, That is correct. If a company has low reporting quality an analyst is unable to determine the level of earnings quality.