@article{albuquerque2023russiaukraine,
  title = {Russia-Ukraine War Disclosures by  Energy-Related European Sectors},
  author = {Fábio ALBUQUERQUE and Paula GOMES DOS SANTOS},
  year = 2023,
  url = {https://ibimapublishing.com/articles/IBIMABR/2023/569946/},
  journal = {IBIMA Business Review},
  volume = 2023,
  pages = 8,
  doi = 10.5171/2023.569946,
  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. Financial and integrated reporting for 2021 is used to collect the data. With the exception of a few oil and gas companies, and particularly those in the electricity sector, this event has not been clearly reported by those entities. It is often obscure how this event will impact their future performance and financial situation. Furthermore, there are frequent repetitions and missing figures. The authors' knowledge to date indicates that this is the first study that examines this theme in this way. A lack of accounting research is also evident with regard to the disclosures made in the notes under IAS 10. Thus, this paper may provide insights into the various patterns found by the entities regarding a current topic that has significant social and economic impacts worldwide, as well as characteristics of the entities' IAS 10 disclosures.},
  keywords = {Disclosures, energy, invasion, listed European entities, Russia, Ukraine.},
  note = Article ID: 569946
}