Repository logo
 
Publication

A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors

datacite.subject.sdg04:Educação de Qualidade
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorGomes dos Santos, Paula
dc.date.accessioned2025-04-16T16:34:48Z
dc.date.available2025-04-16T16:34:48Z
dc.date.issued2023-07-10
dc.description.abstractRussia invaded Ukraine in March 2022, reinitiating a military conflict. Since Europe relied on Russian energy imports, entities in the energy sector may be affected. Based on content analysis, this exploratory paper assesses the disclosures by listed European entities in the energy sector in 2022 regarding Russia´s invasion of Ukraine, since the impacts of this event should at least be reported under International Accounting Standard (IAS) 10. The impression management (IM) strategies behind the entities´ disclosures are explored by using financial or integrated reporting as a source of information for the period ending in 2021. The findings mostly indicate a lower disclosure level among the entities that reported this event. Further, figures are often missing, and the entities´exposure to this non-adjustable event and its likely future impacts are usually unclear and vague within the notes on the subsequent events. Finally, messages´tone and readability might be aligned with concealment strategies. To the best of the authors´knowledge, this is the first research that uses this theme and IAS 10 notes as the object and source of analysis, respectively. The paper contributes to the literature by providing insights into the different patterns revealed by the entities concerning a current topic that has relevant social and economic impacts globally, as well as the characteristics of the entities´IAS 10 disclosures.eng
dc.description.sponsorshipInstituto Politécnico de Lisboa. IPL/2022/REPUKRAINE_ISCAL
dc.identifier.citationAlbuquerque, F., & Gomes dos Santos, P. (2023). A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors. Cogent Social Sciences, 9(1), 2233790. https://doi.org/10.1080/23311886.2023.2233790
dc.identifier.doi10.1080/23311886.2023.2233790
dc.identifier.issn(Print) (Online) Journal homepage: www.tandfonline.com/journals/oass20
dc.identifier.urihttp://hdl.handle.net/10400.21/21835
dc.language.isoeng
dc.peerreviewedyes
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectContent analysis
dc.subjectDisclosures
dc.subjectEnergy sector
dc.subjectInvasion
dc.subjectImpression management
dc.subjectIPL/2022/REPUKRAINE_ISCAL
dc.subjectRussia
dc.subjectUkraine
dc.titleA discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectorseng
dc.typejournal article
dspace.entity.typePublication
oaire.citation.issue1
oaire.citation.titleCogent Social Sciences
oaire.citation.volume9
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameAlbuquerque
person.familyNameGomes dos Santos
person.givenNameFábio
person.givenNamePaula
person.identifier2083208
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id5A1B-D8A2-47C4
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0003-2192-8855
person.identifier.scopus-author-id57192316632
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication14027702-881c-41fc-aae6-6200c987725c
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

Files

Original bundle
Now showing 1 - 1 of 1
Loading...
Thumbnail Image
Name:
A discourse analysis of Russias invasion of Ukraine by listed European entities from the energy-related sectors.pdf
Size:
3.49 MB
Format:
Adobe Portable Document Format
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
4.03 KB
Format:
Item-specific license agreed upon to submission
Description:

Collections