JEL Classification: G21; O23 DOI: https://doi.org/10.31521/modecon.V35(2022)-09 Didur Sergiy, Doctor of Economics, Professor of Accounting and Finance, Kremenchuk National University of Ostrogradsky, Kremenchuk, Ukraine ORCID ID: 0000-0002-1134-2079 e-mail: uk911@email.ua Glukhova Valentyna, PhD (Economics), Associate Professor, Head of the Department of Accounting and Finance, Kremenchuk National University of Ostrogradsky, Kremenchuk, Ukraine ORCID ID: 0000-0003-3120-9651 e-mail: glukhova710@gmail.com KozyrevaRead more