Elena Makushina

Senior Lecturer:Faculty of Economic Sciences / School of Finance

Elena Makushina has been at HSE University since 2010.

Education

2012
Doctoral programme
Lomonosov Moscow State University
2009
Master's
Lomonosov Moscow State University
2007
Bachelor's
Lomonosov Moscow State University

Awards and Accomplishments

Best Teacher – 2014, 2013

Young Faculty Support Program (Group of Young Academic Professionals)
Category "New Lecturers" (2011-2012)

Student Term / Thesis Papers

Bachelor
M. Kozitsyna «Effects of Corporate Governance on Corporate Social Responsibility Disclosure: Evidence from BRICS». Faculty of Economic Sciences, 2019
V. Lozovoy «Methods of Valuation for Companies Attracting Venture Financing». Faculty of Economic Sciences, 2019
D. Korablev «Intellectual Capital and Financial Performance: a Study of Russian Insurance Market». Faculty of Economic Sciences, 2017
I. Shikhliarova «Probability of Default Modeling for Russian Non-Financial Companies». Faculty of Economic Sciences, 2017
D. Golovin «The Impact of Corporate Governance on the Presentation of Information in the Financial Statements». School of Statistics, Data Analysis and Demography, 2014
Master
E. Savelev «Data Breaches Impact on Company's Financial Stability». Faculty of Business and Management, 2018

Full list of of student term / thesis papers

Courses (2019/2020)

Financial Account and Reporting (Bachelor’s programme; Faculty of Economic Sciences; 1 year, 3, 4 module)Rus
Financial Account and Reporting (Bachelor’s programme; Faculty of World Economy and International Affairs; 3 year, 1, 2 module)Rus
Past Courses

Courses (2018/2019)

Financial Account and Reporting (Bachelor’s programme; Faculty of Economic Sciences; field of study "38.03.01. Экономика", field of study "38.03.01. Экономика"; 1 year, 3, 4 module)Rus
Management Accounting (Bachelor’s programme; Faculty of Business and Management; 2 year, 1, 2 module)Rus

Courses (2017/2018)

Financial Account and Reporting (Bachelor’s programme; Faculty of Economic Sciences; field of study "38.03.01. Экономика", field of study "38.03.01. Экономика"; 1 year, 3, 4 module)Rus
Research Seminar "Economics and Finance of Firm" (Bachelor’s programme; Faculty of Economic Sciences; 4 year, 1-3 module)Rus

Courses (2016/2017)

Research Seminar "Workshop on Corporate Finance" (Bachelor’s programme; Faculty of Economic Sciences; 4 year, 1-3 module)Rus
The Financial Account and the Reporting (Bachelor’s programme; Faculty of Economic Sciences; field of study "38.03.01. Экономика", field of study "38.03.01. Экономика"; 1 year, 3, 4 module)Rus

Courses (2015/2016)

The Financial Account and the Reporting (Bachelor’s programme; Faculty of Economic Sciences; field of study "38.03.01. Экономика", field of study "38.03.01. Экономика"; 1 year, 3, 4 module)Rus

Courses (2014/2015)

Accounting (Bachelor’s programme; Faculty of Economic Sciences; 3 year, 1, 2 module)Rus
The Financial Account and the Reporting (Bachelor’s programme; Faculty of Economic Sciences; "Экономика и статистика"; field of study "38.03.01. Экономика"; 1 year, 3, 4 module)Rus

Courses (2013/2014)

Accountance and Analysis (Bachelor’s programme; Faculty of Economic Sciences; 1 year, 3 module)Rus
Accounting (Bachelor’s programme; Faculty of Economic Sciences; 3 year, 1, 2 module)Rus
Accounting (Bachelor’s programme; School of Statistics, Data Analysis and Demography; spec. "Статистика и анализ данных"; 3 year, 1, 2 module)Rus

Courses (2012/2013)

Accounting (Bachelor’s programme; Faculty of Economic Sciences; 3 year, 1, 2 module)Rus
Accounting (Bachelor’s programme; School of Statistics, Data Analysis and Demography; spec. "Статистика и бухгалтерский учет"; 3 year, 1, 2 module)Rus
International Financial Reporting Standards (Bachelor’s programme; Faculty of Economic Sciences; "Banking", "Finance and Stock Market", "Corporate Finance", "Risk Management and Insurance"; 4 year, 1 module)Rus
International Financial Reporting Standards (Bachelor’s programme; School of Statistics, Data Analysis and Demography; "Статистика и анализ данных", "Статистика и демография"; 4 year, 1 module)Rus

Courses (2011/2012)

International Financial Reporting Standards (Bachelor’s programme; Faculty of Economic Sciences; "Risk Management and Insurance", "Finance and Stock Market", "Corporate Finance", "Banking"; 4 year, 1 module)Rus
International Financial Reporting Standards (Bachelor’s programme; School of Statistics, Data Analysis and Demography; "Статистика и демография", "Статистика и анализ данных"; 4 year, 1 module)Rus

Courses (2010/2011)

International Financial Reporting Standards (Bachelor’s programme; Faculty of Economic Sciences; spec. "Finance and Stock Market"; 4 year, 1 module)Rus
Principles of Accounting (Bachelor’s programme; Faculty of Economic Sciences; 2 year, 1, 2 module)Rus
Principles of Accounting (Bachelor’s programme; School of Statistics, Data Analysis and Demography; 2 year, 1, 2 module)Rus

Publications¹²

Article Макушина Е. Ю., Шихлярова И. А. МОДЕЛИРОВАНИЕ ВЕРОЯТНОСТИ БАНКРОТСВА РОССИЙСКИХ НЕФИНАНСОВЫХ КОМПАНИЙ // Финансы и кредит. 2018. Т. 24. № 1. С. 95-110. doi
Article Макушина Е. Ю. Отражают ли законодательно разрешенные способы осуществления венчурных инвестиций на формальных рынках капитала Российской Федерации их экономическую сущность? // Корпоративные финансы. 2016. Т. 3. № 39. С. 83-99.
Article Макушина Е. Ю., Новосёлова К. А. Влияние раскрытия информации о финансовых обязательствах на затраты на собственный капитал // Аудит и финансовый анализ. 2015. № 5. С. 290-299.
Article Макушина Е. Ю., Стефанская А. Ю. «Влияние оценки финансовых активов по справедливой стоимости на финансовые результаты кредитных организаций» // Международный бухгалтерский учет. 2014. № 5 (299). С. 15-27.
Article Макушина Е. Ю. «Венчурное финансирование – путь к инновационной экономике в Российской Федерации» // Аудит и финансовый анализ. 2013. № 6. С. 259-266.
Article Макушина Е. Ю. «Конвергенция между МСФО и ОПБУ США. Классификация и оценка финансовых активов» // Международный бухгалтерский учет. 2013. № 7 (253). С. 10-21.
Article Макушина Е. Ю. Оценка по справедливой стоимости и финансовый кризис // Международный бухгалтерский учет. 2012. № 28. С. 12-24.
Chapter Макушина Е. Ю. Бухгалтерская отчетность организации // В кн.: Бухгалтерский финансовый учет / Под общ. ред.: Е. В. Старовойтова, О. Соловьева, Е. Ю. Макушина. М. : РИД ГРУПП, 2011. Гл. 15. С. 373-390.
Book Бухгалтерский финансовый учет / Под общ. ред.: Е. В. Старовойтова, О. Соловьева, Е. Ю. Макушина. М. : РИД ГРУПП, 2011.
Chapter Макушина Е. Ю. Основы налогообложения и учета налогов // В кн.: Бухгалтерский финансовый учет / Под общ. ред.: Е. В. Старовойтова, О. Соловьева, Е. Ю. Макушина. М. : РИД ГРУПП, 2011. Гл. 6. С. 116-136.
Chapter Макушина Е. Ю. Учет нематериальных активов // В кн.: Бухгалтерский финансовый учет / Под общ. ред.: Е. В. Старовойтова, О. Соловьева, Е. Ю. Макушина. М. : РИД ГРУПП, 2011. Гл. 9. С. 208-248.
Article Макушина Е. Ю., Соловьева О. В. Оценка активов при первоначальном признании в соответствие с Международными стандартами финансовой отчетности // Учет, анализ и аудит. 2010. № 1. С. 21-37.

October 2014 - "Facilitation as a modern educational method"
PWC, Moscow, RF

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