Ownership composition and intellectual capital disclosure: Indonesia as a case study
This study explores whether ownership structure (comprising ownership concentration, foreign, managerial, and institutional ownership) affects intellectual capital disclosure (ICD) in Southeast Asia’s largest stock market and Indonesia’s emerging economy. The sample includes 323 public firms listed...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2021-04-01
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Series: | Investment Management & Financial Innovations |
Subjects: | |
Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/14921/IMFI_2021_02_Ulfah.pdf |