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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…
Kone Ibouanga, Symphorien Engone Mve
This article aims to understand to other neglected effects of foreign debt by analyzing how difference in the utilization of currency parity between sub-Saharan African (SSA) countries affects the relationship between external debt and economic growth. In thi…
Santhosh Kumar Venugopal
This study examines the impact of the classification of Domestic Systematically Important banks (DSIBs) and their approach to deposits. Th e research was conducted within the Indian context using a dataset of Indian banks from 2006 to 2022, with a pretreatmen…
Jong Soue You
The paper proposes that natural selection hypothesis in the theory of evolution can properly be interpreted as economic selection in that the species that have adapted successfully to their changing environment through the optimizing economic behaviors result…
Feiyang Zhao, Zhiquan Zhao
Internal audit provides independent assurance regarding corporate risk ma nagement, internal control, and compliance and is a crucial component of the corporate governance framework. In contrast to auditing requirements in other nations, voluntary internal au…
Paul Ritschel
This paper investigates how market power of agents in the capital market affects economic growth and output fluctuations in an overlapping-generations model with endogenous capital accumulation. Agents interact strategically by anticipating the influence of t…
Hongjin Xiang, Jiale Wang, Yanxiang Kuang
A two-stage game model was established against the backdrop of border carbon adjustment imposed by foreign countries, with a focus on exploring the impact of border carbon adjustment imposed by foreign countries on the output and profits of domestic export en…
Mitropoulou Panagiota, Koutoupis Andreas, Thanasas Georgios, Fotis Dimitrios
The purpose of this paper is to investigate the effect of corporate social responsibility on the levels of organizational loyalty of internal auditors working in Greek companies, regardless of the industry they belong to. To cover that, quantitative research…
Dimitra Skandali, Anastasios Magoutas, Georgios Tsourvakas
The recent global changes in Information and Communications Technology (ICT), have demonstrated a tremendous range of technological use cases including the use of Artificial Intelligent (AI) applications (apps) for financial services. In light of the latest d…
Erkki K. Laitinen, Teija Laitinen
The aim of this study is to show how the key ratios of financial statement analysis differ in companies owned by women and men. In the study, nine hypotheses are derived based on previous studies. The central starting point for the hypotheses concerning the d…
Soulivanh Chansombuth
In Laos, ODA from Australia pays over USD 40 million each year in the field of educational improvement. Australia has been assisting and promoting the economy of Laos for several decades, which establishes a good scenario of the two countries’ ties (between A…
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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).