JEL Classification: H60; H63; H81. DOI: https://doi.org/10.31521/modecon.V30(2021)-18 Kruhliakova Vira, Candidate of Economic Sciences, Associate Professor of the Department of Financial Management, Ivan Franko National University of Lviv, Lviv, Ukraine ORCID ID: 0000-0002-0688-8704 e-mail: vira.krugliakova@gmail.com Zakhidna Oksana, Candidate of Economic Sciences, Docent, Associate Professor of the Department of Financial Management, Ivan Franko National University of Lviv,Read more