|| 9-The two primary qualities that make information accounting decision making are useful A- Comparability and consistency B- Materiality and timeliness. C- Relevance and reliability. D- Reliability and comparability. 10- Advantages of development of conceptual framework include, except: A- Enhancing the consistency of accounting standards for B- More compatible accounting standards C- Alleviating political pressure D- Reducing the decision usefulness role of financial reports 11- David (1998) implemented a research to investigate the relationship between earnings manipulation and borrowing orientation; such research is: A- Explanatory theory research B- True income theory research C- Positive theory research D- Decision makers theory research E-Both A & C are correct answers 12- Stephens (1980) examined the usage of financial statements in bank lending decisions with the intention to increase the scope of decision process research. Such research is primarily classified as A- Positive accounting theory B- Decision usefulness theory C-Negative accounting theory D- None of the above is correct answer