Paramita, Putu Winda Agastya, Ni Putu Sri Harta Mimba, Gayatri Gayatri, and I Gde Ary Wirajaya. 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):208-20. https://doi.org/10.21744/irjmis.v10n3.2325.