1. Tomas Bata University in Zlín, Faculty of Management and Economics, Centre of Applied Economic Research, nám. T. G. Masaryka 5555, 760 01 Zlín, Czech Republic
2. Sumy State University, Academic and Research Institute of Business Technologies “UAB”, Department of Finance, Banking and Insurance 2, Rymskogo-Korsakova Str., Main Building, 40007 Sumy, Ukraine
3. Sumy State University, Oleg Balatskyi Academic and Research Institute of Finance, Economics and Management 2, Rymskogo-Korsakova Str., Main Building, 40007 Sumy, Ukraine
4. Al-Farabi Kazakh National University, High School of Economics and Business, Economics Institute, 71 al-Farabi Ave., Almaty, Republic of Kazakhstan, 050040