| First Name | Last Name | Institutions | Articles |
|---|---|---|---|
| Layyinaturrobaniyah | Layyinaturrobaniyah | Padjadjaran University | 1 |
| Liubov | Lehoux | CPA, MIATI GL and VAT Accountant RLG Europe B.V. (Swiss Branch) | 1 |
| Liene | Leikuma-Rimicane | Daugavpils University | 1 |
| Lucie | Lendelová | University of Žilina | 4 |
| Ľudmila | Lipková | Alexander Dubček University of Trenčín | 2 |
| Lienite | Litavniece | Rezekne Academy of Technologies | 1 |
| Lijuan | Liu | Vilnius University Business School | 1 |