John Fredericks is Chief Actuary and Chief Financial Officer of Cornerstone Casualty Insurance Company, a publicly-traded insurer. John has always disagreed with the generally-accepted accounting principle of valuing insurer liabilities at best estimate and believes his approach of using a discounted best estimate is superior. His method assigns a lower value to liabilities than the generally-accepted method. Given the uncertainty in the estimation of insurance accounting, the company's auditor and state regulator have not detected John's use of a discount in his valuation method. Which account information criterion is John violating? Available answer options Select only one option A Cost-benefit effectiveness B Neutrality C Lack of bias D Relevance