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This book analyzes the impact of Covid-19 in different areas such
as corporate social responsibility and legislation in SMEs,
insolvency law, behavioral finance, government interventions in
markets, financial disclosure, the emergence of unregulated
financial sectors, the increase of coronavirus-related crimes, and
the development of banking regulations in the Covid-19 pandemic,
among others. The coronavirus epidemic, which has spread throughout
the world, has highlighted the inadequacies of the health and
social systems of all states, even the most advanced. The health
emergency has required extraordinary measures, especially at the
level of laws that are essential for the preservation of lives,
health, and livelihoods. The priority for governments and even the
international community was, from the outset, to prevent infections
and care for those affected. Such a strategy required an unusual
increase in health spending, even though it exceeded the State's
financial capacity and lacked fiscal space. In addition to this
challenge, which has not yet been overcome, there is another, that
of redressing the consequences of the measures taken (general
containment). It should be pointed out that during health crises,
the state may have to review the requirement for transparency
because of the emergency, but not free itself from it. The urgency
could never be an alibi for a violation of citizens' rights and
freedoms. With urgency, financial management systems must be
flexible and responsive to all occurrences, while ensuring optimal
use of resources and minimizing the risks of fraud and corruption.
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