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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…
Christina Vadasi, Konstantinos Polyzos
This paper investigates the association between corporate governance and earnings management. More specifically, the effects of board characteristics on earnings management are examined. A proxy of earnings management, namely discretionary accruals (Modified…
Andrew Schmitz, Claudine Chegini
The theory of commodity storage and price stabilization has a long history. Schmitz & Chegini (2020) develop a price stabilization model under complete price certainty and conclude that storage, when carried out by producers, provides net societal benefits. S…
Mouncif Harabida, Bouchra Radi, Jean-Pierre Gueyie
The efficient market hypothesis (EMH) is one of the main theories related to financial markets. This hypothesis is based on the idea that stock prices already reflect all available market information. In its weak form, the EMH states that future prices cannot…
William Geslin Ondaye
This paper analyzes the effects of economic policy on firm performance in developed and developing countries, using a sample of firms classified by turnover. The methodology refers to the estimation of the dynamic panel fixed effects model. The results show t…
Emile Aifa, Yvette Dognon
Women make up more than half of the Beninese population and, through their role as producers, represent a very important link in the country’s production chain. As such, employing them in salaried employment and knowing the determinants would undoubtedly prod…
Tazarki Walid, Asaaf Filfilan
By specifying a translog cost function and applying the DFA (Data Frontier Approach) model, the objective of this paper was to determine the x-efficiency , economies of scale and economies of scope for Saudi banks during the period 2017-2022. Subsequently, th…
Smruti Ranjan Behera, Tapas Mishra, Devi Prasad Dash
Does religious freedom steer economic growth impact of trade-openness? T his paper employs the method of moments-quantile regression to panel data of 117 developed and developing countries to show that countries that accommodate greater liberal religious beli…
Masayuki Matsui, 1 1
The problem means to pursue sustainable eco-entropy as redundancy (constraints) or marginal profit, value, and diversity. Therefore, this paper will discuss the following problem of realizing the DX-like microcosm of the ternary/pair-map with allowance (buffe…
Saeed Mousa, Taoufik Bouraoui
Purpose: This study discusses the effects of transformative service in the financial sector. Unlike conventional research, it reports how business transformation can play a vital role in human well-being. The main objective is to reveal how financial services…
Ioannis Vlassas, Christos Kallandranis, Dimitris Anastasiou, 1 1
A rapidly growing body of research applies survey methods to examine the ability of SMEs to obtain external financing. These studies focus on firm-specific characteristics and demonstrate the impact of such ability on their own growth and overall economic gro…
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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).