This study examines factors associated with an increasingly poor perception of the novel coronavirus in Africa using a designed electronic questionnaire to collect perception-based information from participants across Africa from twenty-one African countries (and from all five regions of Africa) between 1 and 25 February 2022. The study received 66.7% of responses from West Africa, 12.7% from Central Africa, 4.6% from Southern Africa, 15% from East Africa, and 1% from North Africa. The majority of the participants are Nigerians (56%), 14.1% are Cameroonians, 8.7% are Ghanaians, 9.3% are Kenyans, 2% are South Africans, 2.1% are DR-Congolese, 1.6% are Tanzanians, 1.2% are Rwandans, 0.4% are Burundians, and others are Botswana’s, Chadians, Comoros, Congolese, Gambians, Malawians, South Sudanese, Sierra Leoneans, Ugandans, Zambians, and Zimbabweans. All responses were coded on a five-point Likert scale. The study adopts descriptive statistics, principal component analysis, and binary logistic regression analysis for the data analysis. The descriptive analysis of the study shows that the level of ignorance or poor “perception” of COVID-19 in Africa is very high (87% of individuals sampled). It leads to skepticism towards complying with preventive measures as advised by the WHO and directed by the national government across Africa. We adopted logistic regression analysis to identify the factors associated with a poor perception of the virus in Africa. The study finds that religion (belief or faith) and media misinformation are the two leading significant causes of ignorance or poor “perception” of COVID-19 in Africa, with log odd of 0.4775 (resulting in 1.6120 odd ratios) and 1.3155 (resulting in 3.7265 odd ratios), respectively. The study concludes that if the poor attitude or perception towards complying with the preventive measures continues, COVID-19 cases in Africa may increase beyond the current spread.

“This paper’s purpose l is to determine whether certain firm-specific factors have an influence on the catering theory of dividend in the MENA region.” The catering theory of dividend related to the dividend policy by the different companies used in our paper to explain the decision by managers. The sample includes 600 non-financial firms listed stocks in the Stock Exchange of 6 countries from MENA region during the years 2010–2019. Catering theory explains why managers initiate (continue) to distribute dividends. A high dividend premium encourages managers to increase the level of dividend payment and explains why firms pay dividends or do not pay them thereafter. Investors should increase their demand for dividends to push managers to comply. Investors show their preference for dividend to self control, satisfaction and increase their profit. “This could be the catering incentive of the firm to decide to pay dividends”. Even although the result Investor preference for dividend is explained by different factors related to the firms characteristics from each firms is different from markets, it can be the evidence supporting the catering theory of dividend, not only in well-developed markets, but also in emerging markets such as our country.

Pakistan is a leading emerging market as per the recent classification of the International Monetary Fund (MF), and hedging is used as a considerable apparatus for minimizing a firm’s risk in this market. In these markets, investors are customarily unaware about the hedging activities in firms, due to the occupancy of asymmetric environment prevailing in firms. This research paper adds a new insight and vision to the existing literature in the field of behavioral finance by examining the impact of hedging on investors’ sentiments in the presence of asymmetric information. For organizing this research, 366 non-financial firms are taken up as the size sample; all these firms are registered in the Pakistan Stock Exchange. A two-step system of generalized method of moments (GMM) model is implemented for regulating the study. The findings of empirical evidence exhibit that there is a positive relationship between investors’ sentiments and hedging. Investors’ sentiments are negative in relationship with asymmetric information. Due to the moderate presence of asymmetric information, hedging is positively related to investors’ sentiments although this relation is non-significant.

This study seeks to explore the information value of financial metrics on corporate sustainability and investigate the moderating effects of institutional shareholders on the association between net cashflows (NCF) and corporate sustainability of the leading ASEAN countries. The dataset consists of companies listed on the Stock Exchange of Thailand, Malaysia and Singapore during 2013–2023. Fixed effects panel regression is executed in this study. Subsequently, the conditional effects served to evaluate the influence of institutional shareholders on the association between NCF and corporate sustainability. This study employs agency theory to explore how the alignment of institutional shareholders influences sustainability outcomes. This study found that institutional shareholders themselves supply information for the sustainability indicator in Thailand and Singapore, but not in Malaysia. Furthermore, adversely correlated with sustainability metrics in all three nations is the interaction term between institutional shareholders and net cashflows. Further investigation reveals that for each nation’s sustainability measures the institutional shareholders offer value relevant to net cashflows at certain amounts. This study not only contributes to existing academic research on sustainability and financial indicators, it also provides practical strategies for companies and investors trying to match financial performance with sustainability goals in a fast-changing global market.

Village Finance System (SISKEUDES) is a village financial reporting application policy. The application of the SISKEUDES is as a form of accountability to be accessible and known by the community. However, communication problems, resources, knowledge and limited internet networks in many regions still cause problems in reporting process. The research used a qualitative descriptive method by conducting in-depth interviews and document analysis of Mamala Negeri SISKEUDES. The policy implementation model according to George Edward III was used as an analysis tool. This research was designed to be carried out for 5 (five) months to explore various data from various information regarding this research problem. The research findings are that the provision of facilities and infrastructure for Mamala Negeri supporting human resources is still limited, making it difficult to apply the SISKEUDES 2.0 application. Besides, the village also needs more systematic transaction planning, which allows each transaction to be recorded completely both planning and realization.