{"title":"欧洲能源相关行业披露俄乌战争","authors":"Fábio ALBUQUERQUE, Paula GOMES DOS SANTOS","doi":"10.5171/2023.569946","DOIUrl":null,"url":null,"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.","PeriodicalId":37197,"journal":{"name":"IBIMA Business Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Russia-Ukraine War Disclosures by Energy-Related European Sectors\",\"authors\":\"Fábio ALBUQUERQUE, Paula GOMES DOS SANTOS\",\"doi\":\"10.5171/2023.569946\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":37197,\"journal\":{\"name\":\"IBIMA Business Review\",\"volume\":\"49 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"IBIMA Business Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5171/2023.569946\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"IBIMA Business Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5171/2023.569946","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Russia-Ukraine War Disclosures by Energy-Related European Sectors
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.
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