This theory states how to make loads of bling bling in bang bang time.
The associated rhyme is 'Blinga Blinga roses'
The theory has not been made yet but yes, it has been put into practice. There are three co-authors of this theory who have contributed to the non-existence of such a theory. The sole aim of this theory is to help it's co-authors become infinitely rich, famous and powerful. The theory, when made, would outline how to erect, buy and sell companies, How to buy-off people who become a pain in the ass, How to talk about something that does not exist but exists only in its non-existence. Such non-existence of that something helps the authors to dream unlimited about the possibilities of such a theory, if made.
So! There is no theory, it does not exist. But the authors exist and they have learnt (almost) to put the theory in practice. There seem to be endless opportunities once the theory is formulated but the whole essence of the theory is lost if it is made. Hence the theory exists only in theory and is being practiced. Such practice of the theory gives the authors a great chance to Bang their way to the Bling Bling.
PERIOD.
Pic courtesy: Vatsa, www.vatsap.com