Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
Purpose: This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Design/methodology/a
