Russia-Ukraine war disclosures by energy-related european sectors

Albuquerque, Fábio; Gomes dos Santos, Paula

Publication

Russia-Ukraine war disclosures by energy-related european sectors

2023-10-09Journal article

datacite.subject.sdg	04:Educação de Qualidade
dc.contributor.author	Albuquerque, Fábio
dc.contributor.author	Gomes dos Santos, Paula
dc.date.accessioned	2025-04-14T15:03:02Z
dc.date.available	2025-04-14T15:03:02Z
dc.date.issued	2023-10-09
dc.description.abstract	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.	eng
dc.description.sponsorship	Instituto Politécnico de Lisboa (IPL/2022/REPUKRAINE_ISCAL)
dc.identifier.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
dc.identifier.doi	10.5171/2023.569946
dc.identifier.issn	1947-3788
dc.identifier.issn	1947-3788
dc.identifier.uri	http://hdl.handle.net/10400.21/21825
dc.language.iso	eng
dc.peerreviewed	yes
dc.publisher	IBIMA Publishing
dc.relation.ispartof	IBIMA Business Review
dc.rights.uri	http://creativecommons.org/licenses/by/4.0/
dc.subject	Disclosures
dc.subject	Energy
dc.subject	Invasion
dc.subject	Listed european entities
dc.subject	Russia
dc.subject	Ukraine
dc.subject	IPL/2022/REPUKRAINE_ISCAL
dc.title	Russia-Ukraine war disclosures by energy-related european sectors	eng
dc.type	journal article
dspace.entity.type	Publication
oaire.citation.title	IBIMA Business Review
oaire.citation.volume	2023
oaire.version	http://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyName	Albuquerque
person.familyName	Gomes dos Santos
person.givenName	Fábio
person.givenName	Paula
person.identifier	2083208
person.identifier.ciencia-id	321C-4345-98A2
person.identifier.ciencia-id	5A1B-D8A2-47C4
person.identifier.orcid	0000-0001-8877-9634
person.identifier.orcid	0000-0003-2192-8855
person.identifier.scopus-author-id	57192316632
relation.isAuthorOfPublication	26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublication	14027702-881c-41fc-aae6-6200c987725c
relation.isAuthorOfPublication.latestForDiscovery	26fb9500-7aa0-4e26-85d0-9dac4a581202