As I have stated before, power factor is just another way to state the phase angle. PF = COS(theta) since COS is always positive, unless you get into the 3rd or 4th quadrant, which is not possible, the PF is always positive.
Q = SIN(theta) * VA and is the reactive power. Since leading phase is considered positive and sin of positive angle is positive, then Q for a capacitive load is positive. By similar reasoning, Q for an inductive load is negative.