While the use of social media by local governments has gained relevance in recent years, crises are critical situations that reinforce the need to reach citizens to disclose information, demonstrate the government's commitment, and increase the citizens' level of preparedness and awareness of resources. This paper examines the factors that influenced local governments' e-disclosure during the first wave of the COVID-19 pandemic. To accomplish this objective, we systematically tracked every post published by the official Facebook page of 304 Portuguese municipalities between March 2 and July 5, 2020. The findings show that financial autonomy is the main predictor of e-disclosure, factors varied on the different phases of the pandemic's first wave, and sociodemographic factors became more prevalent as explanatory factors when the crisis worsened. Our study may help increase the level of preparedness during possible future crises. In particular, establishing communication strategies for prolonged public health crises, making financial resources available for the accomplishment of such strategies, and reducing the digital divide can contribute to more effective disclosure. Future research should explore the dynamics of disclosure during public health crises. This study also highlights the need to incorporate time in research that focuses on the determinants of e-disclosure that could also be tested in normal times.

虽然近年来地方政府对社交媒体的使用越来越重要，但危机是危急情况，它强化了让公民披露信息、展示政府承诺、提高公民准备水平和资源意识的必要性。本文研究了在第一波 COVID-19 大流行期间影响地方政府电子披露的因素。为了实现这一目标，我们系统地跟踪了 2020 年 3 月 2 日至 7 月 5 日期间 304 个葡萄牙城市的官方 Facebook 页面发布的每一条帖子。研究结果表明，财务自主是电子披露的主要预测因素，不同阶段的因素各不相同在大流行的第一波浪潮中，当危机恶化时，社会人口因素作为解释因素变得更加普遍。我们的研究可能有助于提高应对未来可能发生的危机的准备水平。特别是，为长期公共卫生危机制定沟通策略，为实现此类策略提供财政资源，以及缩小数字鸿沟，可以促进更有效的披露。未来的研究应该探索公共卫生危机期间披露的动态。这项研究还强调了将时间纳入研究的必要性，该研究侧重于电子披露的决定因素，这些因素也可以在正常时间进行测试。为长期公共卫生危机制定沟通战略，为实现此类战略提供财政资源，以及缩小数字鸿沟，都有助于更有效地披露信息。未来的研究应该探索公共卫生危机期间披露的动态。这项研究还强调了将时间纳入研究的必要性，该研究侧重于电子披露的决定因素，这些因素也可以在正常时间进行测试。为长期公共卫生危机制定沟通战略，为实现此类战略提供财政资源，以及缩小数字鸿沟，都有助于更有效地披露信息。未来的研究应该探索公共卫生危机期间披露的动态。这项研究还强调了将时间纳入研究的必要性，该研究侧重于电子披露的决定因素，这些因素也可以在正常时间进行测试。