JEL Classification: O 13, Q 10, Q 14, Q 17. Onyshchenko Oksana, Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Finance, Kremenchuk Mykhailo Ostrohradskiy National University, Kremenchuk, Ukraine. ORCID 0000-0003-3272-9755 Kurennaya Oksana, student of the Faculty of Economics and Management, Kremenchuk Mykhailo Ostrohradskiy National University, Kremenchuk, Ukraine. Krykunenko Anastasia, student of the Faculty ofRead more