Investors often use corporate EPS (Earnings Per Share) reports as indicators in their decisions to buy, sell or hold stocks. Recent events have shown that reliance on these EPS reports carries a significant risk and that they may not be a true barometer of a company's financial health. A recent Harvard Business Review article, "The Earnings Game," June 2001, documents many of the problems inherent in "the earnings game." It conclusively shows how some businesses have been guilty of the "management of earnings." "OPS" (Operational-cashflow Per Share) cannot be manipulated and is a much more reliable indicator of a company's true health than EPS (Earnings Per Share).