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Call for papersThe 2026 special issue on Climate & Health is open for submissions.Learn more
Theoretical Economics Letters (TEL) is an openly accessible journal published bimonthly. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of theoretical economics. All manuscripts m…
Georgios A. Papanastasopoulos, Antonios M. Vasilatos
We examine whether the accounting treatment of R&D is a credible signal for the firm’s future performance, both operating and financial. We examine Greek-listed firms that report under IFRS. IAS 38 imposes capitalization of R&D projects that are expected to b…
Robert A. Agnew
A firm typically consists of an owner and capital provider plus employees who together can create surplus value above individual outside opportunities. We have previously modeled such a firm as a cooperative game across these individual players with specific…
Gerson Lachtermacher, Clovis de Faro
The classical systems of amortization, used in house financing all over the world, is based on the compound interest regime, which is characterized by the payment of interest on interest, called anatocism. There have been several questions about its use in Br…
Georgios L. Thanasas, Ioannis Tsouris
This paper explores the financial implications of the potential introduction of a digital euro, a central bank digital currency (CBDC) designed to complement cash and bank deposits. The research employs a comprehensive review of existing literature on CBDCs,…
Theocharoula Magoula
The rapid increase in the number of tertiary graduates and the persistence of high unemployment rates in Greece have created the need to investigate phenomenon of overeducation. The study of the phenomenon of overeducation was conducted according to the Human…
Jesus Gonzalez-Feliu
This paper presents two sets of considerations on the use of approximations to estimate freight trip generation (FTG) and freight generation (FG) rates, based on a single variable. Following recent developments in aggregation approximations for the use of non…
Guifang Feng, Zhenzhong Guan, Jianbiao Ren
This study addresses the significant challenge posed by information asymmetry in the fresh supply chain, which severely impacts consumers’ online shopping experience and presents major challenges for online fresh retailers and suppliers. Leveraging the authen…
Frank Boateng Agyei, Nirjhar Nigam, Khodor Shatila
This study investigates the impact of selected Sustainable Development Goals (SDGs), including poverty (SDG 1), health and well-being (SDG 3), quality education (SDG 4), and affordable clean energy (SDG 7), on the profitability of Ghanaian banks. By focusing…
Stavros G. Efthimiou
The COVID-19 pandemic has precipitated unprecedented disruptions across the global tourism sector, leading to significant economic losses and operational challenges. This article examines the emerging trends within the tourism industry as it navigates recover…
Athanasios Nasis, Ioanna Siouziou, Kanellos Toudas
The digital revolution is clearly shown to have reshaped industries, economies, and societies all over the world. The digitalization that took place in relation to the enterprises’ operations increased the complexity of the entrepreneurial environment, as dig…
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Theoretical Economics Letters (TEL) is an openly accessible journal published bimonthly. The goal of this journal is to provide a platform for scientists and academicians all over the world to promote, share, and discuss various new issues and developments in different areas of theoretical economics. All manuscripts m… All articles are open access under a CC BY 4.0 licence, with authors retaining copyright.
Authors submit their manuscript, metadata, and declarations through the portal. There is no submission fee.
The editorial office screens the manuscript for scope, completeness, and formatting before assigning a handling editor.
At least two independent reviewers evaluate the manuscript under single-blind review. Where revisions are required, authors respond point by point.
On acceptance the article processing charge is invoiced and the CC BY 4.0 copyright handover is signed.
The article is copyedited, typeset, and given a DOI, then publishes open access with a permanent link.
Manuscripts must be original and not under consideration elsewhere. Submit in Microsoft Word or LaTeX with figures at 300 dpi minimum. Structure research articles as Abstract, Introduction, Methods, Results, Discussion, and References.
Use the journal's numbered (Vancouver) reference style. Cite sources consecutively in the order they appear, and ensure every reference is complete and retrievable.
Declare all funding sources, conflicts of interest, and ethical approvals (including informed consent and animal-care statements where applicable).