Paramita, P.W.A., Mimba, N.P.S.H., Gayatri, G. and Wirajaya, I.G.A. 2023. How the ownership structure and firm size effect on intellectual capital disclosure? A case study before and during COVID-19. International research journal of management, IT and social sciences. 10, 3 (May 2023), 208–220. DOI:https://doi.org/10.21744/irjmis.v10n3.2325.