FACTORS AFFECTING THE ABILITY TO PREPARE CASH FLOW STATEMENT ACCORDING TO PUBLIC SECTOR ACCOUNTING STANDARDS: STUDY AT PUBLIC ENTITIES UNDER THE MINISTRY OF LABOR AND SOCIAL AFFAIRS. Journal of Research Administration, [S. l.], v. 6, n. 1, 2024. Disponível em: https://journlra.org/index.php/jra/article/view/1892.. Acesso em: 16 apr. 2025.