8 articles in this issue
Varvara Nazarova, Anastasia Budchenko
Although corporate capital structure has been intriguing to scientists for a number of years, very little research has been conducted on the topic for companies in emerging markets. The purpose of this paper is to investigate the determinants of capital s... see more
Vladimir Rossokhin, Elena Ryabova
The problems of formation of the company’s capital structure to date have already been studied well. A large number of theoretical papers and empirical studies devoted to this issue have been published. However, managers are confronted not only with the q... see more
Alexander Khorin, Andrey Bulgakov, Arseniy Krikunov
This article presents an evaluation of the usefulness of information disclosed in the reports of pharmaceutical companies. The main purposes of this research is to assess the transparency of the proposed metric, assess the inter-firm comparability of non-... see more
Lyudmila Tsvetkova
The insurance company is a financial intermediary between stakeholders - a set of participants in the insurance process and those who have received the right to insurance payment, as well as insuring parties who purchase insurance coverage and shareholder... see more
Alexander Khutoretskii, Vladimir Nefedkin
In this study, we propose to model the operation of a service concession arrangement in the economic area of municipal heat supply utilities. We offer a scheme of interaction between the concedent and concessionaire in this concessionary arrangement. Curr... see more
Vitaly Mikhalchuk
This research paper studies the impact of domestic Russian mergers and acquisitions on the operating profit margin of companies participating in deals. The goal of the research is to evaluate the changes in operating profit margin, and to analyse the sign... see more
Liudmila Polezharova
This article is devoted to development of mathematical models for resolving an actual scientific challenge in the field of corporate finance. This involves substantiating taxation policies for the counter-acting tax planning of multinational companies (MN... see more
Alfiya Vasilieva, Elvina Frolova
This work is the next step in the research project of various authors in modeling credit risk for Russian banks, taking into account the requirements of IFRS 9. This standard has been implemented all over the world since January 1, 2018 (including in the ... see more