TY JOUR TI Determinants of the variability of the EV/EBITDA multiple in business valuation: a systematic review KW business valuation KW market approach KW EV/EBITDA KW valuation multiples KW systematic review KW industry affiliation KW multiple variability KW firm value JO Russian Journal of Management AU Kosazhihin, D.V. AU Menshikova, S.M. AU Zelenina, D.V. AU Baltacheva, E.R. AU Yusupova, R.R. AU Nikitina, M.V. PY 2026 IS PB Publishing Center RIOR