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There was another paper of the same vintage which showed that earnings does not match cashflow in the long run. They took (I think) every company which had been in the S&P 500 for the past 10 years, added up earnings & cashflow and divided. Over ten years, they should be the same, right?

Earnings was very very consistently ~1.1x cashflow! GAAP accounting rules allow many small acts of puffery, and every big public company does all of them.

Sorry, I have no idea how to dredge this up as a citation.

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too bad. I really would love to find that paper because it sounds fascinating.

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