Quality of financial position plus
quantity of resources, incidentally, translates into long - term earning power, whether that earning power evidences itself as unrealized and, therefore, unaccountable for appreciation of undeveloped land (St. Joe Paper); growing cash flows (Forest City Enterprises); enhanced attractiveness as a takeover
candidate (Constellation Bancorp or DCA); or rapid increases
over long periods in earnings per share as reported for GAAP purposes (SunAmerica).