| First Name | Last Name | Institutions | Articles |
|---|---|---|---|
| Iveta | Ludviga | Aestima Research, SIA | 1 |
| Oksana | Levkovich | Dnipro State Agrarian and Economic University | 1 |
| Aušra | Liučvaitienė | Vilniaus kolegija / Higher Education Institution; Vilnius Gediminas Technical University (VILNIUS TECH) |
1 |
| Liubov | Lehoux | CPA, MIATI GL and VAT Accountant RLG Europe B.V. (Swiss Branch) | 1 |
| Mingmin | Li | Taiyuan University of Technology | 1 |
| Aleksandr V. | Leonov | Moscow Aviation Institute | 1 |
| Olga A. | Latysheva | Altai State University | 1 |
| Tomas | Lavišius | Mykolas Romeris University | 1 |
| Ivan | Lytvyn | Kropyvnytskyi Institute of State and Municipal Governance | 1 |
| Marina Aleksandrovna | Loktionova | Russian Technological University (MIREA) | 1 |
| Niu | Lixia | Liaoning Technical University | 1 |
| Artyom | Latyshov | Plekhanov Russian University of Economics | 1 |
| Shu-Chiang | Lin | Texas Health and Science University | 1 |
| Yuliia | Lushchyk | Sumy National Agrarian University | 1 |
| Lienite | Litavniece | Rezekne Academy of Technologies | 1 |
| Milica | Luković | University of Kragujevac | 1 |
| Adedoyin Isola | Lawal | Landmark University | 1 |
| Olga | Lenkova | Tyumen Industrial University | 1 |
| Cristina | Lincaru | National Scientific Research Institute for Labour and Social Protection | 1 |
| Tatyana | Levchenko | Sochi State University | 1 |