Description Extent to which working capital accruals map into operating cash flow realizations. Ability of a given dataset to serve, or meet, its intended purpose. Extent to which a firm's reported earnings accurately reflect income for that period as well as the ability of reported earnings to predict a company's future earnings. Ability of financial statements and disclosures to convey a firm's true economic performance and financial condition. Extent lo which the balance sheet provides transparency and faithfully represents the firm's underlying financial condition.