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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 L. Thanasas
This paper examines the intersection of accounting practices and environmental sustainability through the lenses of environmental accounting and green taxation. Drawing upon existing literature and empirical evidence, it explores the role of accounting in fac…
Panagiota Mitropoulou, Andreas Koutoupis, Georgios L. Thanasas, Stavros G. Efthimiou, Dimitrios K. Fotis
The aim of this study was to investigate the effect of internal auditors’ self-efficacy on organizational performance, as well as the existing correlation between these variables. Primary quantitative research was conducted, whose research instrument was a qu…
Diana Bachtijeva, Vilte Cibutavičiūtė, Rasa Subačienė
Earnings management is often used as a corporate strategy to influence stakeholder decisions. In listed companies, earnings management can be used to map a stable income stream, reducing earnings volatility. Such actions can help to manage investors’ perceive…
Zhixing Ni, 1 1
This paper develops a noncooperative family game-theoretic model to analyze domestic violence against children, focusing on how children’s bargaining power affects the equilibrium outcomes between them and their parents in violent games. I present two scenari…
Emile Aifa, 1 1
The dual-type training program for certain trades, particularly tailoring and hairdressing in Benin, aims to reduce the unemployment rate in these sectors. This study is based on a series of observations regarding some trainees who secretly hope for employmen…
Nikolaos Loukeris, Iordanis Eleftheriadis
The stock returns are vulnerable to manipulation of peculiar forms. We propose a novel method, the Intelligent Portfolio Performance Optimization System—IPPOS that extracts hidden patterns from the vast accounting data, financial statements, and other values,…
Erkki K. Laitinen
The aim is to analyze the functioning of high-tech companies from a new perspective. The framework is based on a multiplicative sales function leading to constant expense elasticities of sales. The objective is to test the hypothesis that the expense elastici…
Didier Darcet, Etienne de Malherbe
The note introduces a simple GDP accounting model, whereby the total GDP at a point in time is the sum of the various GDP sectors contributing to the production of added value. Among these sectors, the energy contribution takes a special place. Energy is view…
Mohamed Ashmel Mohamed Hashim, Issam Tlemsani, Robin Matthews, Osama El-Temtamy
This research highlights the importance of adopting a people-centred strategy in the context of Capability Maturity Model Integrated (CMMI ® ) implementation and proposes a framework for its integration in the UAE. The framework is developed based on an analy…
Giovanni Antonio Cossiga
This article was written because it was prompted by French President Macron’s decision to dissolve Parliament and call new elections in France. In essence, the decision is intended to be the answer to the question that, like many, I have asked myself: “what r…
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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).