“…In the literature, many researchers have conducted research on the factors affecting IC performance (Saleh, Rahman, & Hassan, 2009;Al-Musalli & Ismail, 2012;Wahid et al, 2013;Greco, Ferramosca, & Allegrini, 2014;Makki & Loddhi, 2014;Shahveisi, Khairollahi, & Alipour, 2016;Supradnya, Ulupui, & Putri, 2016;Forte et al, 2017). In summary, these studies examine the effect of corporate governance and ownership structure on IC performance.…”