JEL Classification: M40, M41 DOI: https://doi.org/10.31521/modecon.V44(2024)-18 Mykiyevych O. O., Master of the Department of Accounting and Analysis, Institute of Economics and Management, Lviv Polytechnic National University, Lviv, Ukraine ORCID ID: 0009-0008-2251-2716 e-mail: ostapmiki@gmail.com Pylypenko L. M., Doctor of Economics, Professor, Department of Accounting and Analysis, Institute of Economics and Management, Lviv Polytechnic National University, Lviv, Ukraine ORCIDRead more