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Regular version of the site
ФКН
Book
2019 IEEE 21st Conference on Business Informatics (CBI)

Karminsky A. M., Дьячкова Н. Ф.

Vol. 1: 21st IEEE Conference on Business Informatics. M.: IEEE, 2019.

Book
Digital Economy : Pocket Data Book

Abdrakhmanova G. I., Demyanova A., Dranev Y. et al.

M.: National Research University Higher School of Economics, 2019.

Article
Puzzling Premiums on FX Markets: Carry Trade, Momentum, and Value Alone and Strategy Diversification

Mikova E. M., Teplova T., Munir Q.

Emerging Markets Finance and Trade. 2020. Vol. 56. No. 1. P. 126-148.

Article
A Nonparametric Approach to Bond Portfolio Immunization

Lapshin V. A.

Mathematics. 2019. Vol. 7. No. 11. P. 1121.

Book chapter
Corporate Diversification-Performance Puzzle in BRIC

Grigorieva S.

In bk.: Strategic Deals in Emerging Capital Markets. Are There Efficiency Gains for Firms in BRIC Countries?. Switzerland: Springer, 2020. Ch. 9. P. 223-239.

Book chapter
Corporate international diversification and performance – an economic profit viewpoint: evidence from BRIC companies
In press

Ivashkovskaya I., Scherbakov D., Yakovenko P.

In bk.: Strategic Deals in Emerging Capital Markets. Are There Efficiency Gains for Firms in BRIC Countries?. Switzerland: Springer, 2020. Ch. 10.

Book chapter
How M&A Deals Influence Corporate Performance in Developed and Emerging Capital Markets: A Review of Empirical Results in the Literature

Grigorieva S.

In bk.: Strategic Deals in Emerging Capital Markets. Are There Efficiency Gains for Firms in BRIC Countries?. Switzerland: Springer, 2020. Ch. 2. P. 33-61.

Working paper
Does green bonds placement create value for firms?

Kuchin I., Baranovskii G., Dranev Y. et al.

Science, Technology and Innovation. WP BRP. Высшая школа экономики, 2019. No. 101.

The international journal ‘Foresight’ has published the research made by Associate Professor of the School of Finance

Prof. Elena Y. Makeeva and her team consisting two research fellows of the Corporate Finance Center explored the influence of corporate taxation on the performance of innovative companies under various research and development (R&D) tax incentive programs. The international journal 'Foresight' in publishing of 'Emerald Publishing' presented the article on the 10th of September, 2019.

The authors found evidence that corporate taxation has a significant impact on performance, but the direction could be ambiguous. Impact of the corporate tax rate on performance in general sample is significantly negative, which is consistent with results obtained by authors for the non-innovative companies. However, for further examination, the authors use subsamples of companies with different R&D tax incentive programs. The effect of corporate tax becomes positive under the patent box program only. Moreover, under various R&D tax incentive program, the impact of main control variables has changed. Therefore, the authors conclude that not only corporate taxation but also R&D tax incentive programs significantly influence the performance of innovative companies.

Citation: Makeeva, E.Murashkina, I. and Mikhaleva, I. (2019), "The impact of R&D tax incentive programs on the performance of innovative companies", Foresight, Vol. 21 No. 5, pp. 545-562. https://doi.org/10.1108/FS-06-2018-0063

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