which of the following is true: cash flow data is superior to earnings under the accrual basis in predicting long-term performance of an entity, earnings under the accrual basis is superior to cash flow data in predicting short-term performace of an entity, earnings under the accrual basis is superior to cash flow data in predicting long-term performance of an entity or cash flow data is superior to earnings under the accrual basis in predicting both short-term and long-term performance of an entity?