JEL Classification: M 41, H 87 DOI: https://doi.org/10.31521/modecon.V26(2021)-08 Kostyuchenko Valentyna, Doctor of Economics, Professor of the Accounting and Taxation Department, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0002-3121-842X e-mail: valentynak1098@gmail.com Polovyk Yevhenia, Kyiv National University of Trade and Economics, Kyiv, Ukraine ORCID ID: 0000-0002-3091-6242 e-mail: yevhenia308@ukr.net International disclosure practices inRead more