Application of association and decision rules on intellectual capital |
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| Authors: | Eirini?Manolopoulou Sotiris?Kotsiantis Email author" target="_blank">Dimitris?TzelepisEmail author |
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| Institution: | 1.Department of Economics,University of Patras,Greece;2.Department of Mathematics,University of Patras,Greece |
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| Abstract: | Intellectual capital (IC), leading to sustainable competitiveness shapes the patterns of business reality nowadays. IC disclosure has become a critical necessity in this new framework. Being a novel interdisciplinary study, the aim of this paper was to examine IC disclosure by Greek publicly traded firms implementing association and decision rules. Firms were divided into three classes (low, medium and high) according to their IC disclosure, measured by the content analysis methodology. The association rules of each class were specified, highlighting IC reporting profile and focus of the firms belonging to each class. Firms in the high class were shown to have strongly realised the crucial need for a reporting change. Teamwork, corporate culture and extra-firm potential appeared to be underlined. Applying the decision tree methodology, the paper succeeded in proving the remuneration–incentive system, R&D and business collaborations items as the IC reporting-related factors differentiating classes. |
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