Keywords: Excess deaths
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Journal Articles
Meditari Accountancy Research (2026) 34 (7): 326–353.
Published: 25 June 2026
... of COVID-19 death counts across jurisdictions and over time. While statistical modelling overcame some of the limitations of simple counts of COVID-19 deaths in the initial stages of the COVID-19 crisis, the adoption of a proxy measure, “excess deaths” with its rhetorical appeal enabled a shift...

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