The COVID-19 outbreak is one of the most significant public health crises in modern history, with considerable effects on the agendas of governments. Non-pharmaceutical interventions and vaccination campaigns have been designed first and foremost to protect vulnerable groups. However, political...

Investors rely on corporate disclosure to make informed decisions about the value of companies they invest in. The COVID-19 pandemic provides a unique opportunity to examine disclosure practices of companies relative to peers in real time about a somewhat unprecedented shock that impacted...