Examlex
Which of the following perspectives is most appropriate for a research sociologist to use?
Relevance
A characteristic of financial information that is capable of making a difference in the decisions made by users.
Decision Usefulness
The quality of financial information that helps users make informed decisions regarding investment, credit, and similar activities.
General Objective
The overarching, broad goal that guides decision making and strategy within an organization or project.
Derived External User Objective
A goal or requirement for financial information that is created based on the needs of external users of financial statements.
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