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119049
11 Pokrovskiy boulevard, room S625
Phone:
+7 (495) 7729590 *27190, *27189, *28714
Email: finance@hse.ru
Head of Corporate Finance Research Center, Dr., tenured professor
The HSE School of Finance is the leading Russian competence center in the field of corporate finance, business valuation, banking, stock market, risk management and insurance, accounting and audit.
Our university is the only one in Russia in the global ranking "QS - World University Rankings by subject", 2021 in the subject area of Accounting and Finance. Moreover, the university is the 1-st in the rating "THE World University Rankings by subject" in the subject area of Business & Economics, 2021
In press
Dobrynskaya V. V., Кишилова Ю. О.
Research in International Business and Finance. 2021.
Pomazanov M. V., Arkhipov A., Karminsky A. M.
Eurasian Economic Review. 2021. No. 11. P. 469-487.
Risk Assessment and Financial Regulation in Emerging Markets' Banking: Trends and Prospects
Edited by: A. M. Karminsky.
Springer, 2021.
Mikova E., Teplova T., Munir Q.
Emerging Markets Finance and Trade. 2020. Vol. 56. No. 1. P. 126-148.
Strategic Deals in Emerging Capital Markets. Are There Efficiency Gains for Firms in BRIC Countries?
Ivashkovskaya I., Grigorieva S.
Switzerland: Springer, 2020.
2019 IEEE 21st Conference on Business Informatics (CBI)
Karminsky A. M., Dyachkova N.
Vol. 1: 21st IEEE Conference on Business Informatics. M.: IEEE, 2019.
Abdrakhmanova G., Demyanova A., Dranev Y. et al.
M.: National Research University Higher School of Economics, 2019.
Khrustova L., Fedorova E., Musienko S. O.
Journal of Siberian Federal University. Series: Humanities & Social Sciences. 2019. Vol. 12. No. 12. P. 2155-2169.
Karminsky A. M., Rybalka A.
Procedia Computer Science. 2019. Vol. 162. P. 496-502.
Schoors K., Semenova M., Zubanov A.
Journal of Financial Stability. 2019. Vol. 43. P. 25-39.
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.
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.
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 Papers. SSRN, 2019
Kuchin I., Baranovskii G., Dranev Y. et al.
Science, Technology and Innovation. WP BRP. Высшая школа экономики, 2019. No. 101.
Working Papers. SSRN, 2019
The international journal ‘Foresight’ has published the research made by Associate Professor of the School of Finance
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
Elena Y. Makeeva
Associate Professor