 @article{velez_albuquerque_pinto_2025,  title={Explanatory Factors of the NGM Disclosure Related to the Cash Flow by European Listed Entities},  volume={22},  ISSN={1808-2386},  url={https://doi.org/10.15728/bbr.2023.1580.en},  DOI={10.15728/bbr.2023.1580.en},  journal={BBR. Brazilian Business Review},  publisher={Fucape Business School},  author={Velez, Ana Rita and Albuquerque, Fábio and Pinto, Vera},  year={2025},  pages={e20231580} }