Qualitative

(redirected from Qualitative Factor)
Also found in: Dictionary, Thesaurus, Medical, Encyclopedia.

Qualitative

Describing economic, market and other research not directly related to mathematical data. Qualitative factors are based on the assumption that economic actors, being human beings, are susceptible to acting on factors that may not directly correlate with facts. Qualitative factors may include management practices or brand recognition when recommending investment decisions to clients or brokers. See also: Assurance, Panic selling, Quantitative research.
References in periodicals archive ?
In materiality judgments, one must pay attention to the nature of items and qualitative factors.
After the publication of the SAB 99, the academic researchers began to study explicitly the qualitative factors (Wright and Wright, 1997; Braun, 2001; Shafer, 2005; Ng and Tan, 2007; Del Corte et al.
Since qualitative factors come into play, special attention is given to determining not only quantitative but also qualitative criteria.
The qualitative factors that an entity may have selected at the time of the acquisition, which are centered primarily on the membership-based intangible asset, may suggest negative business momentum or that recorded goodwill is in peril.
Examples of these qualitative factors include the following:
Qualitative factors may render a small item as material.
Is it reasonable to pay a $50 million premium for an insurance policy with a $50 million payoff, while at the same increasing program execution risk (high) because of the qualitative factors of parts obsolescence and skilled worker retention?
Most of these qualitative factors are benefits of insurance, but they accrue to the firm as a whole, and not to the person or department making the decision on whether insurance is desirable, so their impact on the decision is consequently diminished.
Qualitative factors such as affiliations, location, and quality of service are also examined.
The SEC takes the position that a company must weigh each item in a financial statement in relation to the totality of quantitative and qualitative factors before coming to a decision on omitting an item based on its supposed "immateriality.
One of the most commonly heard complaints from physician employees today is that productivity demands placed upon them are excessive, and that productivity-based reward systems fail to consider important qualitative factors in their calculations.
When these qualitative factors are included in measures of GDP or inflation, then the picture changes radically According to Block's revised calculations, real wages have increased rather than declined for most workers.

Full browser ?