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1. 1. Relevance- ↑

1. 1. Reliability- ↑

1. 1. uniformity- ↑

1. 1. Understandability- ↑

1. 1. -William A-Paton, Accountingn theory (The Ronald Press, 1922),p.472. ↑

1. 1. Lambert et al.- ↑

1. 1. -Botosan & Plumlee ↑