@article{Álvarez-Etxeberria:126351,
      author        = "Álvarez-Etxeberria, Igor and Marco-Fondevila, Miguel and
                       Zamora-Ramírez, Constancio",
      title         = "{Non-financial disclosure: isomorphism effect in the face
                       of new regulation}",
      year          = "2023",
}