... contribution by offering insights that can directly be used by organisations’ investors, non-governmental organisations and other stakeholders to manage a crisis. Despite the direct impact of the COVID-19 crisis subsiding globally (with some exceptions where countries do still implement various levels...

...’ knowledge, none do so in the context of the public sector. This paper also offers insight into how explanatory factors, previously tested under normal conditions and circumstances, influence disclosure choices in an early stage of a health crisis characterized by uncertainty regarding both occurrence...

...) assistance and in part also through internal borrowing and with surpluses/ deferral revenues from the previous year. Research limitations/implications At this point, it is impossible to predict what kind of impact the pandemic-related crisis will have on BiH public finances and whether further economic...

... of visible evidence of success or failure. Because evaluations on government projects other than handling crisis is out of people's interests during pandemic, inefficient projects tend to be maintained. For future, it is desirable to have a fiscal rule beforehand to address a crisis. Bong Hwan Kim can...