The methodological interest is resides in the construction of real scenarios combining three qualitative factors
of SAB.99 standard and a quantitative factor.
The quantitative and qualitative factors
included in the model for the creditworthiness evaluation are introduced.
This research also seeks to use the analytical methods, to answer the researcher questions about the effectiveness and contribution of qualitative factors
affecting the Bank's market share in export promotion in Tehran; in other words, explain and explore them.
Adjusting factors(qualitative factors
): these are factors like inclusiveness of erroneous effects on various parts of financial statements, the relation of the item being judged with dependent and possible personal transactions, nature (intentional or unintentional), being usual or unusual, being estimation-based or specification-based, deviations from legal requirements and audit risk of the item being judged.
First, the entity normally assesses whether there are qualitative factors
indicating that the asset may be impaired.
I have also found that several qualitative factors
, like location, property quality, physical characteristics and tenant quality have a great deal of impact on value.
Amani Al-Omani, Executive Vice President - MENA Equities at Markaz said, "Standard & Poor's offers professional investors credible and independent analysis and evaluation of funds; which is based on a thorough comparative process, taking into account several quantitative and qualitative factors
. The 'Gold' Fund Grading received by Markaz 'Mumtaz' Fund is a testimonial to the high standard of our investment process, the consistency of our performance, and the ability of the Fund Management to adapt to fast changing market conditions."
Criticizing the ratings agency's methodology, Frederico continues, "Moody's ratings now appear to be determined by unsupported qualitative factors
and assumptions about future product demand, future profitability and future stock price that have little or no relevance to the company's actual ability to meet all of its financial obligations with the highest certainty.
That would require more transaction-based underwriting, using credit scorecards and other qualitative factors
In the process of determining whether payment is more likely than not, the ED would have financial statement preparers take into account qualitative factors
, including the following:
The amendments would allow an organization the option to first assess qualitative factors
lo determine whether it is necessary to perform the quantitative impairment test.