A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors

Detalhes bibliográficos
Autor(a) principal: Albuquerque, Fábio
Data de Publicação: 2023
Outros Autores: dos Santos, Paula Gomes
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/30406
Resumo: Russia invaded Ukraine in March 2022, reinitiating a military conflict. Since Europe relied on Russian energy imports, entities in the energy sector may be affected. Based on content analysis, this exploratory paper assesses the disclosures by listed European entities in the energy sector in 2022 regarding Russia’s invasion of Ukraine, since the impacts of this event should at least be reported under International Accounting Standard (IAS) 10. The impression management (IM) strategies behind the entities’ disclosures are explored by using financial or integrated reporting as a source of information for the period ending in 2021. The findings mostly indicate a lower disclosure level among the entities that reported this event. Further, figures are often missing, and the entities’ exposure to this non-adjustable event and its likely future impacts are usually unclear and vague within the notes on the subsequent events. Finally, messages’ tone and readability might be aligned with concealment strategies. To the best of the authors’ knowledge, this is the first research that uses this theme and IAS 10 notes as the object and source of analysis, respectively. The paper contributes to the literature by providing insights into the different patterns revealed by the entities concerning a current topic that has relevant social and economic impacts globally, as well as the characteristics of the entities’ IAS 10 disclosures.
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spelling A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectorsOrganizational Communication; Political Communication; Rhetoric; Business, Management and Accounting.Russia invaded Ukraine in March 2022, reinitiating a military conflict. Since Europe relied on Russian energy imports, entities in the energy sector may be affected. Based on content analysis, this exploratory paper assesses the disclosures by listed European entities in the energy sector in 2022 regarding Russia’s invasion of Ukraine, since the impacts of this event should at least be reported under International Accounting Standard (IAS) 10. The impression management (IM) strategies behind the entities’ disclosures are explored by using financial or integrated reporting as a source of information for the period ending in 2021. The findings mostly indicate a lower disclosure level among the entities that reported this event. Further, figures are often missing, and the entities’ exposure to this non-adjustable event and its likely future impacts are usually unclear and vague within the notes on the subsequent events. Finally, messages’ tone and readability might be aligned with concealment strategies. To the best of the authors’ knowledge, this is the first research that uses this theme and IAS 10 notes as the object and source of analysis, respectively. The paper contributes to the literature by providing insights into the different patterns revealed by the entities concerning a current topic that has relevant social and economic impacts globally, as well as the characteristics of the entities’ IAS 10 disclosures.Repositório da Universidade de LisboaAlbuquerque, Fábiodos Santos, Paula Gomes2024-03-14T16:55:20Z2023-07-102023-07-10T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/30406eng10.1080/23311886.2023.2233790info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-17T01:34:20Zoai:www.repository.utl.pt:10400.5/30406Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T04:01:48.576288Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
title A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
spellingShingle A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
Albuquerque, Fábio
Organizational Communication; Political Communication; Rhetoric; Business, Management and Accounting.
title_short A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
title_full A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
title_fullStr A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
title_full_unstemmed A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
title_sort A discourse analysis of Russia’s invasion of Ukraine by listed European entities from the energy-related sectors
author Albuquerque, Fábio
author_facet Albuquerque, Fábio
dos Santos, Paula Gomes
author_role author
author2 dos Santos, Paula Gomes
author2_role author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Albuquerque, Fábio
dos Santos, Paula Gomes
dc.subject.por.fl_str_mv Organizational Communication; Political Communication; Rhetoric; Business, Management and Accounting.
topic Organizational Communication; Political Communication; Rhetoric; Business, Management and Accounting.
description Russia invaded Ukraine in March 2022, reinitiating a military conflict. Since Europe relied on Russian energy imports, entities in the energy sector may be affected. Based on content analysis, this exploratory paper assesses the disclosures by listed European entities in the energy sector in 2022 regarding Russia’s invasion of Ukraine, since the impacts of this event should at least be reported under International Accounting Standard (IAS) 10. The impression management (IM) strategies behind the entities’ disclosures are explored by using financial or integrated reporting as a source of information for the period ending in 2021. The findings mostly indicate a lower disclosure level among the entities that reported this event. Further, figures are often missing, and the entities’ exposure to this non-adjustable event and its likely future impacts are usually unclear and vague within the notes on the subsequent events. Finally, messages’ tone and readability might be aligned with concealment strategies. To the best of the authors’ knowledge, this is the first research that uses this theme and IAS 10 notes as the object and source of analysis, respectively. The paper contributes to the literature by providing insights into the different patterns revealed by the entities concerning a current topic that has relevant social and economic impacts globally, as well as the characteristics of the entities’ IAS 10 disclosures.
publishDate 2023
dc.date.none.fl_str_mv 2023-07-10
2023-07-10T00:00:00Z
2024-03-14T16:55:20Z
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dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 10.1080/23311886.2023.2233790
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