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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…
Andreas Koutoupis, Antonia Markogiannopoulou, Thekla Paraponti
This paper presents the findings of a systematic literature review aimed at identifying current trends and future research opportunities related to accounting for intangible assets in the public sector. We retrieved 52 studies that consider different aspects…
Tommaso De Portu
The standard assumption of rationality in economics has been a theoretical convenience rather than an adequate description of human decision processes for decades. The future of economics, however, requires reframing rationality: behavioural economics has lon…
Vítězslav Budnikov
This paper introduces the concept of Unitary Economic Entities (UEE) as a formal analytical framework for understanding, modelling, and measuring economic processes at their most elementary level. UEE are defined as the smallest indivisible units of economic…
Stephen J. Palmer
Prevailing economic theory is based on many hypotheses which have no physical science basis. The physical information missing from current practice currently undermines the successful development of policies for transitioning the global economy to a more reso…
Erkki K. Laitinen
The purpose of the study is to investigate the pure effect of growth on financial ratios (ceteris paribus). This effect is analyzed both theoretically and empirically. Theoretical analysis is consisted of a steady-state model based on growth rate, profitabili…
Arthur Odiwuor Odima
Competition law and policy enforcement is increasingly becoming transnational, demanding for enhanced cooperation among competition agencies. This paper examines the adequacy of cooperation between the COMESA Competition Commission (CCC) and the Competition A…
Yigal Gerchak, Avraham Sless
The study builds an analytical framework for structuring earnout deals for acquisitions that trade a lower upfront payment for future payments tied to the target’s post-deal performance (typically a percentage of revenue/turnover, sometimes with minimum and/o…
Erkki K. Laitinen
This paper deals with three traditional measures of concentration: (Corrado) Gini coefficient, adjusted Gini coefficient, and AUC. These metrics are popular methods in assessing the performance of predictive models, like credit scoring models. They are non-pa…
Ahmad Al-Harbi
This study critically evaluates the widely debated relationship between corporate Environmental, Social, and Governance (ESG) performance and corporate financial performance (CFP). Amidst conflicting theoretical predictions and the methodological challenges o…
Vasileios L. Lavrentiadis
This research examines the dynamic relationship between GDP, net sales, EBITDA, and stock price for the European food industry. Utilizing a VAR framework over the period 2005 to 2025, this study finds that firm earnings (EBITDA and net sales) and stock prices…
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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).