Ms.Zainab and Ms.Sara are the investors of Dhofar Steel 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: a. Understandability b. Relevance c. Verifiability d. Timeliness