Ms.Reem is the investor of Saadah Construction Company and she is talking to one of her friends about the financial statements of the company. Ms.Reem: Today is 17 of July and I have been still waiting for the financial statements as of 31 December 2020. Can you believe that! It's more than seven months and the management did not publish the financials. I think they are not a professional team. According to the conversation, which of the qualitative characteristics is missing in the financial statements of the company? Select one: O a. Professional Attitude O b. Timeliness O c Comparability O d. Verifiability