ISNALITA. The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure. International Research Journal of Business Studies, Jakarta, Indonesia, v. 11, n. 3, p. 217–230, 2018. DOI: 10.21632/irjbs.11.3.217-230. Disponível em: https://irjbs.prasetiyamulya.ac.id/index.php/jurnalirjbs/article/view/473. Acesso em: 17 may. 2025.