BE$2\mathrm{.}10$ Here are some qualitative characteristics of useful accounting information: $1.$ Predictive value $2.$ Neutral $3.$ Verifiable $4.$ Timely.

Match each qualitative characteristic to one of the following statements.

Predictive value a$.$ Accounting information should help provide accurate expectations about future events.

b$.$ Accounting information cannot be selected, prepared, or presented to favor one set of interested users over another.

Verifiable c$.$ The quality of information occurs when independent observers, using the same methods, obtain similar results.

Neutral d$.$ Accounting information must be available to decision$-$makers before it loses its capacity to influence their decisions.