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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…
Clovis de Faro, Gerson Lachtermacher
This article aims to compare methodologies for amortization systems with constant installments (French system), in simple interest, developed in Brazil (Forger and Lachtermacher & de Faro) and in Italy (Mari & Aretusi and Annibali et al.). This work considers…
Riste Ichev
This study empirically examines the impact of media-reported dividend announcements on the stock returns of US public firms receiving a COVID-19-related one-time government grant. While COVID-19 continued devastating the economy, public firm borrowers that de…
Odeta Pileckaitė, Rasa Subačienė
Companies’ sustainable management decisions are among the most important tools in supporting relevant business perspectives. This study identifies and evaluates how companies in the Baltic region integrate sustainability into their financial management, a vit…
Marko Kesti
The evolving global business landscape demands innovative management training to equip leaders with the agility and strategic insight needed for human-centric challenges. This paper presents a novel training methodology that combines Game Theory and Artificia…
Yue Ding, Daiyu Mo, Yuanyuan Huang, 1 1
This study examines the impact of the readability of corporate digital transformation disclosures on asset mispricing. Digital transformation for enterprises represents a profound process of organizational change, significantly affecting internal value enhanc…
Edward B. Barbier
The aim of this paper is to develop a two-sector model to explore green economic transformation. The clean energy sector includes a novel technology subject to learning by doing and knowledge spillovers across firms. The dirty sector generates pollution, glob…
Solomon I. Cohen
We elaborate on six rationales for formulating the primary goal of economic development as sustained economic growth with progressive endowment redistributions (GWR). The rationales draw on theories and empirics on welfare theorems, marginal utility, growth a…
Dimitris Balios, Spyridon Pierrakos, Stefanos Tantos, 1 1
The present study attempts to address the multifactorial problem of the VAT GAP within the European Union (EU) area. Firstly, the study tries to extend the existing research on understanding the factors that affect the VAT GAP in European Union. The research…
Hlias D. Merentitis, Georgios L. Thanasas, 1 1
This study employs publicly available Google Trends data to construct an internal audit people perception index for the Greek public sector and investigates the influence of economic policy uncertainty on this index. Findings reveal positive correlations betw…
Nikolaos Belesis
In this paper, we focus on the financial position of Greek audit companies for the period 2012-2022, the period of the Greek economic crisis. We examine their financial performance and how it changed during this period. We also compare the Big 4 audit compani…
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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).