Qualitative

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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 ?
To develop guidelines for determining materiality, some studies can be done which include qualitative factors in addition to quantitative factors.
Three real scenarios implying three qualitative factors were the object of an experimental study carried out with a sample of 44 experienced auditors.
Qualitative factors, particularly when viewed from the investor's perspective, may very well indicate that an error that is relatively large in magnitude is, nonetheless, immaterial.
Current GAAP provided examples of such events or change in circumstances are now superseded by the qualitative factors shown above (see paragraph 350-20-35-3C, as amended).
To determine materiality, consider both quantitative and qualitative factors.
Qualitative factors like strength of management, relative market share and marketing strategy may also be investment criteria.
KBRA's analysis is based on both quantitative and qualitative factors and is assessed through a comprehensive review of a public sector toll revenue bond's size and scope of operation, demand assessment, management/regulatory framework, financial profile and security provisions.
The new standard also states that the auditor should reconsider the appropriateness of the initial materiality and related planned procedures if, for example, the auditor becomes aware of additional quantitative and qualitative factors not initially considered.
The determination of how the data presented for those reporting units should be assessed would consider relevant qualitative factors and the relationship of the remaining fund reporting units to other appropriate information in the financial statements.
Studies by academics and consultants have done a good job of identifying the qualitative factors important to investors.
The report includes various median financial ratios by rating category, as well as charts that demonstrate how key qualitative factors can impact a typical rating range.
Ratings are calculated on the basis of 61 variables across eight core categories: 1) board of directors, 2) audit, 3) charter and bylaw provisions, 4) laws of the state of incorporation, 5) executive and director compensation, 6) qualitative factors, 7) ownership, and 8) director education.

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