Economics and business

Lean accounting

Lean accounting is a management accounting system designed for lean organizations, using value stream costing, box scores, and target costing instead of standard cost accounting, and is associated with Brian Maskell and Frances Baggaley.

Lean startup

The lean startup is a method for building new businesses under extreme uncertainty through rapid, low-cost experiments, developed by Eric Ries and popularized in his 2011 book.

Leandro Torres

Leandro Torres is a Brazilian banking executive and co-founder of C6 Bank, the São Paulo digital bank founded in 2018 by former BTG Pactual partners, where he runs the brokerage.

Leap Finance

Leap Finance is a Bengaluru-based fintech startup, founded in 2019 by Vaibhav Singh and Arnav Kumar, offering collateral-free US dollar education loans and study-abroad services for Indian students.

Leap Scholar

Leap Scholar is the study-abroad brand of Leap, an Indian international student mobility platform founded in 2019, offering test preparation, admissions and visa counseling, and student financing.

Leapfrog Capital

Leapfrog Capital is a venture capital fund manager based in Palo Alto, California, associated with investor Meyer Malka, whose Cayman Islands fund raised $331.5 million in 2025.

Leapmotor

Zhejiang Leapmotor Technology Co., Ltd. (零跑) is a Chinese electric vehicle maker in Hangzhou, founded by Zhu Jiangming in 2015, which delivered 596,555 vehicles in 2025.

Leapsome

Leapsome is a cloud-based HR and people-enablement software company founded in Berlin in 2016 by Jenny von Podewils and Kajetan von Armansperg, serving customers including Spotify and Mercedes-Benz.

Leapwork

Leapwork is a Copenhagen-based software company founded in 2015 that sells a no-code, flowchart-based platform for automating software testing and business processes across web, desktop, SAP, and Salesforce applications.

Learn Capital

Learn Capital is an American venture capital firm focused on education technology and human capital, founded by Rob Hutter and Greg Mauro around 2008–2009 and based in Austin, Texas.

Learning organization

A learning organization is an organization deliberately designed and managed to learn continuously, a concept popularized by Peter Senge's 1990 book The Fifth Discipline and distinct from organizational learning.

Learning-by-doing

Learning-by-doing is the fall in unit cost from cumulative production experience itself, formalized by Kenneth Arrow in 1962 and typically a 20% cost cut per doubling.

LearnUpon (company)

LearnUpon is a Dublin-based software company, founded in 2012 by Brendan Noud and Des Anderson, that develops a cloud learning management system for corporate training.

Lease

A lease, also known as a tenancy agreement or lease contract, is a contract conveying the right to control the use of an asset for a period in exchange for payment.

Lease accounting

Lease accounting is the financial reporting rules for leases, requiring lessees since 2019 under IFRS 16 and ASC 842 to put nearly all leases on the balance sheet.

Least developed countries

The least developed countries (LDCs) are a United Nations category of 44 countries, created in 1971, judged disadvantaged by low income, weak human assets, and vulnerability.

Oct 15, 2026

Leasys

Leasys is a European long-term car rental and fleet-leasing company owned equally by Stellantis and Crédit Agricole, operating in 11 European countries from its Italian headquarters.

Lebanese liquidity crisis

The Lebanese liquidity crisis is the freeze of Lebanon's banking system since late 2019, when banks blocked withdrawals and the pound lost about 98 percent of its value.

Lebanese pound (الليرة اللبنانية)

The Lebanese pound, also known as the Lebanese lira (الليرة اللبنانية), is Lebanon's currency, issued by Banque du Liban and pegged at 89,500 per US dollar since 2024.

Oct 15, 2026

LeddarTech

LeddarTech is a Canadian automotive software company headquartered in Quebec City whose LeddarVision product fuses vehicle sensor data for advanced driver assistance and autonomous driving systems.

Ledger

A ledger is the principal book or file of account in double-entry bookkeeping, collecting a business's transactions into accounts, in contrast to the chronological journal.

Lee Ainslie

Lee S. Ainslie III is an American hedge fund investor who founded Maverick Capital in Dallas in 1993, after training at Julian Robertson's Tiger Management as one of the "Tiger Cubs."

Lee Boo-jin (이부진)

Lee Boo-jin (이부진) is a South Korean businesswoman, the eldest daughter of Samsung chairman Lee Kun-hee, who has led the Samsung affiliate Hotel Shilla since 2010.

Lee Byung-chul (이병철)

Lee Byung-chul (이병철), also known as Li Bingzhe, was a Korean entrepreneur who founded Samsung in Daegu in 1938 and built it into a chaebol, entering electronics in 1969 and semiconductors in 1983.

Lee family (Samsung Group)

The Lee family, also known as the Samsung family, is the controlling family of South Korea's Samsung Group, holding under 5% of Samsung Electronics yet directing it through cross-shareholdings.

Lee Fixel

Lee Fixel is an American venture and growth investor who founded the New York firm Addition in 2020 after thirteen years leading Tiger Global's private equity business.

Lee Hower

Lee Hower is a venture capitalist who co-founded NextView Ventures, a Boston-based pre-seed and seed-stage firm, in 2010, after serving as an early PayPal employee and LinkedIn founding team member.

Lee Jae-yong (이재용)

Lee Jae-yong (이재용), also known as Jay Y. Lee, is the South Korean chairman of Samsung Electronics, who has led the Samsung group since 2014.

Lee Joong-keun

Lee Joong-keun (이중근), born 1941, is a South Korean businessman who founded Booyoung Group in 1983 and chairs it; the construction group has supplied about 300,000 housing units nationwide.