Intellectual Capital and Corporate Governance Mechanisms Impact on Firm Value: Evidence from Listed Non-Financial Firms in Nigeria

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This study examines the effect of intellectual capital and corporate governance on the firm value of listed non-financial companies in Nigeria over the period 2014–2023. Anchored on the Knowledge-Based View and Agency Theory, the study employs panel data from 56 firms listed on the Nigerian Exchange Group and applies fixed effects regression techniques to control for unobservable firm-specific heterogeneity. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) framework, decomposed into human capital efficiency, structural capital efficiency, and relational capital efficiency, while firm value is proxied by Tobin’s Q. Corporate governance mechanisms include board size, board independence, board meetings, board financial expertise, gender diversity, and ownership concentration. The results reveal that intellectual capital, particularly human capital efficiency, exerts a positive and statistically significant effect on firm value, underscoring the strategic importance of knowledge-based resources in emerging economies. Relational capital exhibits a weak positive effect, while structural capital is insignificant. Among governance mechanisms, board gender diversity is the only attribute with a positive and significant influence on firm value. The findings suggest that intellectual capital and inclusive governance structures play complementary roles in enhancing firm valuation. The study contributes to the limited Nigerian literature by providing long-term empirical evidence on the joint impact of intellectual capital and corporate governance on firm value and offers policy-relevant insights for regulators, managers, and investors.

From Existential Descent to Spiritual Renewal: An Interpretative Phenomenological Analysis of Near-Death Survivors and Their Caregivers

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This qualitative study utilized Interpretative Phenomenological Analysis (IPA) to explore the lived experiences and meaning-making processes of 10 COVID-19 survivors and 6 caregivers in the Philippines. In-depth interviews focused on their multidimensional experiences during acute illness, including hospitalization, intubation, and hemoperfusion, and their subsequent journey of coping and post-crisis growth. The findings reveal that participants achieved resilience through a multifaceted process of recovery spanning physical, emotional, psychological, and spiritual dimensions. In this context, resilience is defined as the robust capacity to not only recover from the physiological impact of the virus but also to adapt to the extended social and emotional consequences, such as isolation, profound loss, and stigma. Critically, the study identifies that this resilience is fundamentally anchored in spiritual connections, successful meaning-making, and the ability to emerge with a “Life of Significance”. The research concludes that fostering resilience is a holistic endeavor, demanding adequate social support and resources for both survivors and caregivers. This study contributes to the field of palliative care by emphasizing the need to address holistic spiritual, psychosocial, and physical needs throughout the illness and recovery trajectory.

Between Discourse and Practice: Regenerative Pedagogy in Future-Oriented Social Science Education

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This study examined how regenerative pedagogy is enacted in social science general education and explored the tensions between future-oriented teaching discourse and actual classroom practices. Anchored in global calls for transformative and sustainability-oriented education, the study focused on how instructors interpret and implement regenerative pedagogical principles in everyday teaching. Using a qualitative design, the study drew on semi-structured interviews with social science instructors from a public higher education institution. The data were analyzed through thematic analysis across five domains of regenerative pedagogy: course design, classroom practices, sustainability integration, creative strategies, and reflective teaching practices. The findings reveal that while instructors express strong support for future-oriented, participatory, and sustainability-focused education, their classroom practices remain largely content-driven, assessment-oriented, and compliance-based. Regenerative elements are present but uneven, often emerging as optional creative tasks, localized dialogic moments, or informal reflective adjustments rather than as integral components of course design and assessment. Institutional constraints, heavy content requirements, administrative workload, and student readiness challenges further limit the consistent application of regenerative pedagogy. The study identifies a persistent discourse–practice gap in future-oriented social science education and argues that regenerative pedagogy operates along a spectrum of enactment rather than as a fixed condition. The findings highlight the need for greater alignment between pedagogical ideals, assessment systems, and institutional structures to support the systemic development of regenerative and future-oriented teaching practices.