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The presence of institutional investors in a firm's ownership structure is often associated with improved corporate governance practices and increased focus on long-term sustainable value creation. This study investigates whether the presence of institutional investors and a strong CSR...
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scholars, finance and accounting academics, and practitioners have all taken a keen interest in the subject. This paper …
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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...
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