Qualitative characteristic being employed when companies in the same industry are using the same accounting principles.

I believe the answer is: Comparability

In accounting, comparability could be achieved if all companies in the word make their bookeeping accodring to one same international standard. This standard is most commonly known as international financial reporting standard (ifrs). Using this standard, people could subjectively measures companies performance.

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answer; ///i believe the correct answer is the empire state building;