Nuzula, Nila Firdausi; Sri Mangesti, Rahayu; Wulandari, … - In: Cogent business & management 10 (2023) 2, pp. 1-21
The study examined the impact of firm size and ownership structure on the comprehensiveness of intellectual capital disclosures (ICDs) using manufacturer companies listed on the Indonesia Stock Exchange during 2014-2021. The article applied partial least squares and found that firm size and...