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...

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Bibliographic Details
Main Authors: Yana Ulfah, Rizky Yudaruddin, Yanzil Azizil Yudaruddin
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2021-04-01
Series:Investment Management & Financial Innovations
Subjects:
Online Access:https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/14921/IMFI_2021_02_Ulfah.pdf