Which of the following is not a qualitative characteristic of accounting information?

The demand for accounting information by investors, lenders , creditors, etc., creates fundamental qualitative characteristics that are desirable in accounting information. There are six qualitative characteristics of accounting information: · Relevance – how helpful the information is for financial decision-making processes· Representational faithfulness or Reliability - the extent to which information accurately reflects a company’s financials· Verifiability - the extent to which information is reproducible given the same data and assumptions· Timeliness - how quickly information is available to users of accounting information· Understandability - the degree to which information is easily understood· Comparability - the degree to which accounting standards and policies are consistently applied from one period to another