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Keywords: Subsequent event
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (6): 117–136.
Published: 18 November 2021
... pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Design/methodology/approach Logistic regression models were used to estimate COVID-19 disclosure as a subsequent event. Data were handpicked from annual reports...

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