The qualitative characteristics of the conceptual framework are intended to enhance the Decision Usefulness of information.
What is decision usefulness?
The expression 'Decision Usefulness' makes reference to the value that a decision has to solve a given conceptual framework.
- Decision usefulness is a fundamental issue to add value in decision-making.
In conclusion, the qualitative characteristics of the conceptual framework are intended to enhance the Decision Usefulness of information.
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