NUGROHO, W. C. . Financial Distress: Studi Intellectual Capital dan Karakteristik Direksi pada Perusahaan Ritel di Indonesia. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 1, p. 421-435, 2025. DOI: 10.33395/owner.v9i1.2487. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2487. Acesso em: 17 apr. 2026.