Ms.Zainab and Ms.Sara are the investors of Dhofar Copper Company and both of them have a sufficient knowledge of business and economic activities, they have no other relationship with the company. They are talking about the recent financial statements published by the company. Ms.Zainab: I analyzed the financial statements and I think the company is performing very well. I expect that share price will increase. Ms.Sara: I disagree with you. In my opinion, the company has a very bad financial situation. I plan to sell my shares in a few weeks. According to the conversation, which of the qualitative characteristics is missing in the financial statements of Dhofar Company? Select one: O a. Timeliness O b. Verifiability O c. Understandability O d. Relevance