Russia-Ukraine war disclosures by energy-related european sectors

Albuquerque, Fábio; Gomes dos Santos, Paula

http://hdl.handle.net/10400.21/21825

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Autores

Albuquerque, Fábio

Gomes dos Santos, Paula

Resumo(s)

A military conflict was restarted in March 2022 when Russia invaded Ukraine. Energy-related European entities could be adversely affected by this event due to Europe's dependence on Russian energy imports. This exploratory paper evaluates the disclosures made by listed European entities in the energy sector regarding Russian aggression in Ukraine in 2022, taking into account that the impacts of this event must be reported under the International Accounting Standard (IAS) 10.

Palavras-chave

Disclosures Energy Invasion Listed european entities Russia Ukraine IPL/2022/REPUKRAINE_ISCAL

URI

http://hdl.handle.net/10400.21/21825

Citação

Albuquerque, F., & Gomes dos Santos, P. (2023). Russia-Ukraine War Disclosures by Energy-Related European Sectors. IBIMA Business Review, 2023, 569946. https://doi.org/10.5171/2023.569946

Editora

IBIMA Publishing

DOI

10.5171/2023.569946

Coleções

ISCAL - Artigos

Licença CC

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