Purpose: This study examines the relationship between intangible assets (INTAN), Executive Directors (EDs), Non-Executive Directors (NEDs) and corporate financial performance. Research methodology: This study utilizes multivariate regression models to analyze datasets of 670 firm-year observations, from 2012-2020. Results: Our main OLS and FE multivariate regression results in Model 2 suggest that INTAN, CHAIR, CEOs, CFOs and strong BDIND significantly increase corporate financial performance.  In Model 1 of our main tables (Tables 5 and 6), INTAN and CHAIR do not appear to be significant, although their observed signs suggest that they increase corporate financial performance. Except for YEAR, the rest control variables significantly affect corporate financial performance. Taken together, these results provide conclusive evidence that INTAN, CHAIR, CEOs, CFOs and BDIND have positive and significant effects on corporate financial performance. We, therefore, recommend that Nigerian companies should strengthen their corporate governance mechanisms to boost financial performance. Limitation: The study is limited by incomplete data on all variables, especially relating to running Fixed Effects models, where the data is unbalanced. Contribution: The study extends the literature on call-out Board members’ operational dichotomy. Novelty: This is the first from a developing economy to make a testable hypothesis on the relationship between intangible assets and corporate financial performance.

Purpose: This study aimed to assess the impact of COVID-19 and its associated lockdowns on the survival of micro, small, and medium enterprises (MSMEs) in Zimbabwe, where more than 60 percent of economic activity is conducted through MSMEs. Research methodology: This study was conducted through an online survey of 447 individuals representing MSMEs operating in Zimbabwe. Data were analyzed using the statistical package for social sciences (SPSS), guided by a binary logistic regression model, to assess the impact of COVID-19 on the survival of MSMEs in Zimbabwe. Results: The model showed that the independent variables had a significant impact on the survival of MSMEs, with an overall accuracy of 87.9% in predicting the effects of COVID-19 on the survival of MSMEs. The study concluded that many MSMEs in Zimbabwe were negatively affected by the COVID-19 lockdown, except for those in strategic economic sectors that were not required to close their operations during the lockdowns. Limitations: The major limitation of the study was the low response rate of MSMEs operators from remote areas who could not respond to the online survey because of the nature of their business operations, which is survivalistic in nature and would not afford them time to respond to the survey. Contribution: The study recommends the provision of financial rescue packages by the government, development partners, civic organizations, and government policy realignment to ensure that MSMEs are resuscitated after lockdowns have been lifted. Novelty: This study contributes to the post-COVID-19 discourse, as global economies are rebuilding after the relaxation of COVID-19 related business operation restrictions. This is more important for developing countries that are most negatively affected and require their economies to recover from COVID-19 related economic depression.

Purpose: Telecom firms and businesses use short message marketing to convey information, advertise their products, and establish customer relationships. This study attempts to understand the effects of SMS marketing on consumer attitudes and purchase decisions from a Bangladeshi perspective. This study extends the Ducoffe model of advertising value (entertainment, informativeness, and irritation) by including two constructs: credibility and personalization. Research methodology: A total of 220 mobile phone users were surveyed using non-probability convenience sampling techniques and data were collected across Dhaka City, Bangladesh. The research model was analyzed using structural equation modeling (SEM). The PLS-SEM (Smart PLS 3.3.9) software was used for path modeling. Before conducting the SEM, this study performed a series of tests to assess the reliability and validity of the data. Results: The findings revealed that informativeness and credibility are the most decisive factors influencing consumer attitudes and purchasing decisions. Limitations: This study neglects privacy concerns, social impact, effort anticipation, and monetary incentives that are crucial to customer attitudes and SMS marketing purchase decisions. This study was conducted using data from a single city in Dhaka, Bangladesh, indicating that the findings are limited to that country's scenario. Contribution: The results of this research provide theoretical contributions to the existing research in this field of study and practical implications for marketing professionals, mobile operators, and third-party service providers in developing appropriate strategies and policies for SMS marketing.

Purpose: This study investigated the relationship between firm-specific characteristics and environmental disclosure practices of energy firms in sub-Saharan Africa. It examines how profitability, size, and liquidity influence the environmental disclosure index (EDI) of listed energy firms in the region. Research methodology: A quantitative approach was adopted, utilizing secondary data from the annual reports of energy firms listed in Nigeria, South Africa, and Kenya. Regression analysis was employed to assess the impact of firm-specific characteristics on EDI using waste management data based on the Global Reporting Initiative (GRI) 306 guidelines. Results: The findings indicated that Profitability positively affected EDI, indicating greater transparency in reporting environmental initiatives for more profitable firms. Conversely, firm size is negatively correlated with environmental disclosure, suggesting challenges for larger firms in effectively communicating their environmental efforts. However, firm liquidity did not significantly affect EDI. Limitations: One limitation of the study is its focus on energy firms in only three countries, limiting the generalizability of the findings to other sub-Saharan African nations. Contribution: This research contributes to the literature by addressing environmental disclosure practices within sub-Saharan Africa's energy sector, offering stakeholders, policymakers, and regulators insights to promote transparency and sustainability in the industry. Novelty: The novelty of this study lies in its examination of firm-specific characteristics and their influence on environmental disclosure practices in the energy sector of Sub-Saharan Africa. Using waste management data as a proxy for disclosure offers a fresh perspective on the reporting practices of energy firms in the region.