Raysut Cement Factory issues a three-month earnings report that shows decline in interim earnings. This report provides relevant and reliable information for decision making purposes. Some users, upon reading the report, decide to sell their shares. Other users do not understand the reports contents and significance. They are surprised when the company declares a smaller year-end dividend and the value of the share decline. This is an example of:

a.

None of these

b.

Understandability

c.

Comparability

d.

Consistency