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News
April 30, 2026
HSE Researchers Compile Scientific Database for Studying Childrens Eating Habits
The database created at HSE University can serve as a foundation for studying children’s eating habits. This is outlined in the study ‘The Influence of Age, Gender, and Social-Role Factors on Children’s Compliance with Age-Based Nutritional Norms: An Experimental Study Using the Dish-I-Wish Web Application.’ The work has been carried out as part of the HSE Basic Research Programme and was presented at the XXVI April International Academic Conference named after Evgeny Yasin.
April 30, 2026
New Foresight Centre Study Identifies the Most Destructive Global Trends for Humankind
A team of researchers from the HSE International Research and Educational Foresight Centre has examined how global trends affect the quality of human life—from life expectancy to professional fulfilment. The findings of the study titled ‘Human Capital Transformation under the Influence of Global Trends’ were published in Foresight.
April 28, 2026
Scientists Develop Algorithm for Accurate Financial Time Series Forecasting
Researchers at the HSE Faculty of Computer Science benchmarked more than 200,000 model configurations for predicting financial asset prices and realised volatility, showing that performance can be improved by filtering out noise at specific frequencies in advance. This technique increased accuracy in 65% of cases. The authors also developed their own algorithm, which achieves accuracy comparable to that of the best models while requiring less computational power. The study has been published in Applied Soft Computing.

 

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?

Бухгалтерский учет

M. : Prospect, 2010.
Бабаев Ю. А., Makarova L. G., Мельникова Л. А., Петров А. М., Тужилова К. П., Маляренко К. С.
Chapters
Бухгалтерская отчетность организации
Makarova L. G., В кн.: Бухгалтерский учет.: М.: Проспект, 2010. С. 334–360.
Рассматриваются понятия бухгалтерской отчетности, требования к ее составлению, порядок и сроки представления, виды аудиторского заключения о достоверности бухгалтерской отчетности. ...
Added: July 5, 2012
Priority areas: economics
Language: Russian
Keywords: бухгалтерская отчетностьинвентаризациякорреспонденция счетовплан счетов
Бухгалтерский учет
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Covariate-Balanced Weighted Stacked Difference-in-Differences
Ustyuzhanin V., / Series Econometrics "arxiv". 2026.
This paper proposes Covariate-Balanced Weighted Stacked Difference-in-Differences (CBWSDID), a design-based extension of weighted stacked DID for settings in which untreated trends may be conditionally rather than unconditionally parallel. The estimator separates within-subexperiment design adjustment from across-subexperiment aggregation: matching or weighting improves treated-control comparability within each stacked subexperiment, while the corrective stacked weights of Wing et ...
Added: April 3, 2026
Загадка внутренней мотивации
Vorchik A., / Social Science Research Network. Серия SSRN Working Paper Series "SSRN Working Paper Series". 2026.
This article is devoted to the phenomenon of intrinsic motivation, to understand which two models are proposed. We study how positive/negative intrinsic motivation to work (experienced utility) affects worker's individual labour supply (model I) and the amount of effort they exert (model II). In model I, we use intrinsic motivation to explain the positive/negative slope ...
Added: March 15, 2026
Up and Down the Mount Stupid: An Emotional Explanation of the Dunning-Kruger Effect
Vorchik A., Мамышев М. А., / Series Social Science Research Network "Social Science Research Network". 2025.
In this paper, we develop a formal mathematical model aimed to explain the Dunning-Kruger effect that beginners systematically overestimate their own competence in various fields of knowledge and activity. We argue that the Dunning-Kruger effect arises from the emotional nature of confidence combined with unknown unknowns that it simply can not take into account due ...
Added: February 11, 2026
Microfoundations of the Cultural Modernization Theory
Musaev A. U., Vorchik A., / Series Social Science Research Network "Social Science Research Network". 2026.
This paper attempts to model the evolutionary theory of modernization and democratization. The model reflects the key provisions of R. Inglehart and C. Welzel's theory and provides a microfoundation for the adaptation of subjective values to the objective importances of the survival factors and the structure of the labour markets from the perspective of evolutionary ...
Added: February 10, 2026
Support Link Formation in Contests: Theory and an Experiment
Antsygina A., Teteryatnikova M., Tremewan J. C. et al., / Series "SSRN Working Paper Series". 2025.
Many competitive environments allow for a third party to be indirectly involved by supporting one or both sides in the conflict. Such support can come from trade partners, colleagues, or allies, who can in turn benefit from a supported party's success. We use theory and an experiment to investigate how support relationships develop endogenously in ...
Added: January 31, 2026
Quarterly financial statements Data for Russian firms
Maria Marakueva, Popova P., Data in Brief 2026 Vol. 65 Article 112508
Our objective is to create the most comprehensive database of Russian firms with the highest data frequency. We created the unique comprehensive database of quarterly financial statements for Russian firms, covering the period from 2014 to 2024. The dataset is assembled from Federal Tax Service of Russia (FNS), SPARK Interfax, Cbonds, and the Moscow Exchange. ...
Added: January 30, 2026
Inaction Inertia in Economic Decision Making: The Role of Reference Points
Akhmedova A., / Series "SSRN Working Paper Series". 2026.
The study explores a psychological phenomenon of inaction inertia-avoiding action after missing a more favourable opportunity. Unlike action inertia (e.g.,sunk costs effect), inaction inertia has been less studied, particularly in economic contexts. Considering the reference dependent nature of the phenomenon, I build on the work of Kőszegi and Rabin (2006) to examine how past experiences ...
Added: January 23, 2026
Beyond the Notch: Revenue Manipulation and Business Splitting under Simplified Tax System
Kuchumova (Paramonova) Y. A., Ozhegova A., Зорина К. С., / Series SSRN "Available at SSRN 6108727". 2026.
Simplified tax regimes with explicit eligibility thresholds are a common tool which reduces tax burden but distorts firms’ behavior, creating local bunching just below the threshold. However, we show that when firms have access to business splitting their responses extend far beyond the local margin. Our model demonstrates that splitting reduces local bunching but amplifies ...
Added: January 21, 2026
Tax Audit Expectation Updating: Direct and Indirect Effects of an Audit
Kuchumova (Paramonova) Y. A., Кумачева С. Ш., / Series SSRN "Available at SSRN 5312100". 2025.
In recent years, an emerging body of empirical research has shown that tax audits, in addition to recovering unpaid taxes (direct effect), increase future tax compliance (indirect or dynamic effect). This literature also suggests that updating expectations induced by audit experience plays an important role in explaining this indirect effect. However, exactly how taxpayers form ...
Added: January 21, 2026
Tax Debt Collection Enforcement: When are Collateral Tax Sanctions Effective due to their Prompt Impact?
Kuchumova (Paramonova) Y. A., / Series SSRN "Available at SSRN 5277500". 2025.
While the emerging empirical literature shows that collateral tax sanctions (CTSs) - such as driver’s license suspensions or passport denials - appear to be effective instruments to enforce tax debt collection, there are still few theoretical arguments to explain why. In this paper, I model enforcement of tax debt collection and provide a new rationale for why it could ...
Added: January 21, 2026
Momentum Factor or Factor Momentum in REITs Market?
Dobrynskaya V. V., Tomtosov A., Речмедина С., / NRU HSE. Series WP BRP 60/FE/2017 "SERIES: FINANCIAL ECONOMICS". 2025.
We study the application of factor investing in the market for real estate (REITs). The analysis of traditional factor strategies, such as momentum, value, size and profitability, reveals their unstable and atypical behavior in comparison to the equity market, however, there is a strong momentum effect in the factor strategies. We  propose a new dynamic ...
Added: January 21, 2026
Инновационная деятельность российских промышленных предприятий
Besstremyannaya G., Bakshuk M., / ЦЭМИ РАН. Серия 48 заседание "Сборник трудов Шаталинской школы-семинара". 2026.
В данной статье рассматривается реакция российских предприятий обрабатывающей промышленности на ужесточение экономических санкций с акцентом на период после 2022 года. Хотя санкции в целом негативно сказываются на экономическом росте и эффективности деятельности компаний, есть некоторые свидетельства того, что они также могут подталкивать компании к инновациям, а негативный эффект преодолевается при помощи адаптации компании. Исследование заполняет ...
Added: December 31, 2025
Экономический рост и защита прав интеллектуальной собственности в регионах РФ
Besstremyannaya G., Новикова В., / ЦЭМИ РАН. Серия 48 заседание "Сборник трудов Шаталинской школы-семинара". 2026.
Защита прав интеллектуальной собственности является движущей силой для формирования стимулов инновационной активности предприятий. Законодательное закрепление правил пользования результатами интеллектуальной деятельности и обеспечение их соблюдения позволяет поддерживать баланс интересов создателей и пользователей интеллектуальной собственности. Целью проанализировать недостаточно изученную для регионов России связь между экономическим ростом и защитой прав интеллектуальной собственности с использованием двухшаговой регрессии. Результаты моделирования оказались неоднозначными, однако, было доказано наличие значимой связи между защитой прав интеллектуальной ...
Added: December 31, 2025
Being Innovative or Being on the Safe Side - Managing the Risk of Failure
Meissner D., Salati Marcondes de Moraes G. H., Brandão Fischer B. et al., / NRU Higher School of Economics. Series WP BRP "Science, Technology and Innovation". 2025. No. WP BRP /STI/2025.
Innovation has long been at the center of debates in economics, management, and organizational studies. However, innovation is never free of uncertainty and risk. Every act of innovation implies a departure from established paths and a willingness to embrace the unknown. From the beginning it's never clear if there is an audience which appreciates the ...
Added: November 28, 2025
The Impact of Phosphate Fertilizer Industry Consolidation on Future Phosphorus Supply for World Agriculture
Shchiptsova A., Obersteiner M., / Series General Economics "arxiv.org". 2025.
The addition of phosphorus, in the form of mineral fertilizer, becomes necessary in most agricultural soils in order to achieve consistent high yield levels of intensive farming and maintain soil fertility. Recent consolidation of phosphate fertilizer industry has transformed fragmented trade into a single integrated global network, where a small group of large-scale companies dominates ...
Added: November 21, 2025
Особенности применения данных с мобильных ГНСС-устройств для целей инвентаризации земель
Шевчук А. А., Костеша В. А., Бирюков Д. А. et al., Грозненский естественнонаучный бюллетень 2024 Т. 9 № 3(37) С. 64–71
Современные требования к точности и оперативности геодезических и землеустроительных работ существенно возросли из-за необходимости эффективного управления земельными ресурсами и мониторинга их использования. Высокая стоимость традиционного ГНСС-оборудования вызывает потребность в доступных альтернативах, обеспечивающих необходимую точность. В этом контексте актуально использование мобильных ГНСС-устройств для инвентаризации земель сельскохозяйственного назначения. Цель исследования - оценка точности статического позиционирования с использованием ...
Added: April 7, 2025
Accounting of related parties transaction
Pavlov P., Бизнес в законе. Экономико-юридический журнал 2011
The article is devoted to the specifics of accounting reporting in transactions with related parties. ...
Added: January 18, 2025
Disclosures of related parties transaction
Pavlov P., Бухгалтерский учет 2011 № 2 С. 32–36
The article is devoted to the disclosure of information about transactions with related parties in the accounting statements of an organization. ...
Added: January 18, 2025
Раскрытие в отчётности информации о сделках со связанными сторонами
Pavlov P., Бухгалтерский учет 2011 № 2 С. 32–36
Статья посвящена раскрытию информации о сделках со связанными сторонами в бухгалтерской отчетности организации. ...
Added: May 1, 2024
Отражение в бухгалтерской отчетности информации о сделках со связанными сторонами
Pavlov P., Бизнес в законе. Экономико-юридический журнал 2011
Статья посвящена особенностям формирования бухгалтерской отчетности в сделках со связанными сторонами. ...
Added: May 1, 2024
ФИНАНСОВЫЙ РЕЗУЛЬТАТ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЯ И ПОДХОДЫ К ЕГО АНАЛИЗУ
Antamanova E., Региональные проблемы экономики 2018 № 11(98) С. 338–343
Цель работы: целью данной статьи является исследование методики анализа и методология формирования финансового результата предприятия. Методологией проведения работы послужили фундаментальные труды отечественных и зарубежных ученых-экономистов в области учета и анализа финансовых результатов  деятельности предприятий (организаций). Исследование построено на принципах системного подхода, при обосновании теоретико-методических положений и выводов использованы общенаучные логические приемы и методы исследования. Результаты ...
Added: July 18, 2019
Факторы, влияющие на величину нераспределенной прибыли ведущих российских агропромышленных компаний
Lipatnikov V. S., Седышева К. А., АПК: Экономика, управление 2017 № 12 С. 54–65
The present paper contains an analysis of factors that have impact on the revenues of the biggest Russian agricultural companies (according to the Expert journal ranking). The main method of a research is the regression analysis which has allowed to reveal significant factors and to define their interrelation. For data processing the statistical software of ...
Added: December 25, 2017
О некоторых особенностях проведения анализа активов предприятия
Zhukovskaya S. L., Оборин М. С., Известия Иркутской государственной экономической академии 2014 № 1 (93) С. 40–45
Enterprise assets as object of the financial analysis are considered. Questions of preparation of accounting information of assets for the analysis are investigated. Traditionally carrying out such preparatory procedures is explained by desire, first of all, to provide information in simplified, more evident look. In article the emphasis is placed on other, more significant reason ...
Added: April 24, 2014
Сборник материалов VIII Международного научного конгресса "Роль бизнеса в трансформации общества - 2013"
М.: Экон-Информ, 2013.
8-12 апреля 2013 года в Московском финансово-промышленном университете "Синергия" состоялся VIII Международный научный конгресс "Роль бизнеса в трансформации общества - 2013". Это инновационное научное мероприятие, имеющее свою историю и традиции, даёт реальную возможность учёным и исследователям, преподавателям, аспирантам и студентам представить научной общественности свои исследовательские разработки и практико-ориентированные проекты. В программе конгресса порядка 50 конференций, ...
Added: September 6, 2013
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