| First Name | Last Name | Institutions | Articles |
|---|---|---|---|
| Jelena | Lonska | Rezekne Academy of Technologies | 3 |
| Jozef | Lukáč | Bratislava University of Economics and Business | 2 |
| Junying | Li | Qilu University of Technology | 1 |
| Katarína | Liptáková | Matej Bel University in Banská Bystrica | 2 |
| Keti | Lelo | Roma Tre University | 3 |
| Layyinaturrobaniyah | Layyinaturrobaniyah | Padjadjaran University | 1 |
| Lichang | Lee | National Kaohsiung University of Science and Technology | 1 |
| Liene | Leikuma-Rimicane | Daugavpils University | 1 |
| Lienite | Litavniece | Rezekne Academy of Technologies | 1 |
| Lijuan | Liu | Vilnius University Business School | 1 |
| Liubov | Lehoux | CPA, MIATI GL and VAT Accountant RLG Europe B.V. (Swiss Branch) | 1 |
| Lucie | Lendelová | University of Žilina | 4 |
| Ľudmila | Lipková | Alexander Dubček University of Trenčín | 2 |
| Marcel | Lincényi | Bratislava University of Economics and Management; Alexander Dubček University of Trenčín |
7 |
| Margarita Marija | Lietuvnikė | Vilnius Gediminas Technical University (VILNIUS TECH) | 1 |
| Maria Astrid Rocha | Liberato | Amazonas State University | 1 |
| Marina | Lukiyanova | Financial University under the Government of the Russian Federation | 1 |
| Marina Aleksandrovna | Loktionova | Russian Technological University (MIREA) | 1 |
| Mário | Lelovský | Bratislava University of Economics and Management | 2 |
| Marius | Laurinaitis | Mykolas Romeris University | 2 |