JEL Classification: M41, G32,J33, Q14, D81 DOI: https://doi.org/10.31521/modecon.V49(2025)-09 Dubinina M. V., Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine ORCID ID: 0000-0002-3993-0622 e-mail: dubinina@mnau.edu.ua Zahorodnii A. H., PhD in Economics, Professor, Head of the Department of Accounting and Analysis, National University «Lviv Polytechnic», Lviv,Read more







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