Intangible Assets in a Polish Telecommunication Sector – Rough Sets Approach.

In this article, we present the results of a follow up study concentrated on the intangible assets and their role in the value creation process. As a result of the earlier investigation [47] we obtained two different groups of telecommunication companies. In the first group, we observed stable and continuous growth of the corporate value while in the second group this growth was insignificant and continually fluctuating. In order to obtain factors causing this discrepancy we decide to pursue further analysis. The present study used the data acquired through employee questionnaires sent to the analyzed companies. Using this data we constructed an Information System according to Pawlak and Slowinski [62], [50]. Next, we applied Rough Sets in order to differentiate these intangible assets (IA) which caused the aforementioned difference. Specifically, we focused on theoretical concepts of data reduction, quality of classification, accuracy of approximation, and core of the set. Consequently, we obtained a set of intangible assets which had the biggest impact on the value of analysed companies. [ABSTRACT FROM AUTHOR]