Peter Brusov is professor at the Financial University under the Government of the Russian Federation in Moscow (Russia). He has been a visiting Professor of Northwestern University (USA), Cornell University (USA), Osaka City University (Japan) and National Chung Cheng University (Taiwan) among other places. He is a co-author of the famous Brusov-Filatova-Orekhova theory, which replaced the well-known Modigliani-Miller theory. He is the author of over 550 research publications including nine monographs, numerous textbooks and articles. Tatiana Filatova is professor at the Financial University under the Government of the Russian Federation in Moscow (Russia). In the past 20 years, she has been Dean of the faculties of financial management, management, state and municipal government at the Financial University. She is a co-author of the famous Brusov-Filatova-Orekhova theory, which replaced the well-known Modigliani-Miller theory. Tatiana Filatova is the author of over 300 research publications including eight monographs, numerous textbooks and articles. Natali Orekhova is professor at the Financial University under the Government of the Russian Federation in Moscow (Russia). She is a co-author of the famous Brusov-Filatova-Orekhova theory, which replaced the well-known Modigliani-Miller theory. Natali Orekhova is the author of over 150 research publications including six monographs, numerous textbooks and articles.