Final answer:
The option that an analyst should not consider when evaluating the quality of accounting information is the comparability of estimates, as estimates are more subjective compared to other factors like adequacy of disclosures, reliability, and economic faithfulness which are essential for high-quality accounting information.
Step-by-step explanation:
When evaluating the quality of accounting information, an analyst should consider all aspects that contribute to the transparency, accuracy, and utility of that information. However, the analyst should not necessarily focus on the comparability of estimates, as estimates are inherently subjective and can vary based on the judgement and methods employed by different individuals. The other options such as adequacy of disclosures, economic faithfulness of the measurements, and reliability of the measurements made are all critical factors to consider for ensuring that accounting information is of high quality.
Accounting information must be reliable, meaning it should consistently produce similar results under the same circumstances. Adequate disclosures provide the necessary context for understanding the financial statements, and economic faithfulness means that the measurements accurately represent the true economic phenomena they are intended to reflect. Ultimately, while estimates do play a role in accounting, their inherent subjectivity and variation mean they are less significant for an analyst when determining the overall quality of accounting information, compared to the other factors listed.