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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Authors

Albuquerque, Fábio

Gomes dos Santos, Paula

Abstract(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.

Keywords

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

URI

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

Citation

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