Dividend policy is directed towards establishing the proportion of current income that should be retained in the firm and the proportion that should be distributed among its shareholders. This study, therefore, assessed the impact of dividend policy on the value of listed firms in the Nigerian petroleum marketing industry. six firms, out of eight that are quoted on the Nigerian Stock Exchange (NSE) were selected as sample for the study. Data were collected from secondary sources. Annual reports and accounts of the selected firms, daily official lists and facts books of the NSE for the period of 2008-2017 form the source of the data. egression was used in analyzing the data. The findings revealed that payment of dividend by petroleum marketing firms in Nigeria positively influence the market price of their shares. Based on these findings, the study concluded that dividend policy of petroleum marketing firms in Nigeria affects the value of the firms. Based on this conclusion, the study recommends that management need to identify the shareholder’s interest in setting up a dividend policy that would balance their needs and retention for recapitalization to maximize value of the firms.

The outbreak of coronavirus disease (COVID-19) has severely affected the global and Nigerian Economy. The most affected victims of the pandemic are the Small and medium scale enterprises (SMEs). This study aim to explore the role of finance in sustainable operations of SMEs in Nigeria post COVID-19 pandemic. The study shall adopts a quantitative approach where questionnaires are distributed to SME owners and managers in the Northeast region of Nigeria. A total sample of 384 SMEs are expected to participated in this study. The Dataset collected for the purpose of this study is expected to be analysed using both binomial and T-test. The data collected revealed that finance plays an important role in the sustainability of business in the sampled area. Based on the findings, it is recommended that government should provide means of tacking the funding challenges faced by SMEs through provision of infrastructure and loan facilities. Finally, the business owners should equally focus on wealth and profit generation, bearing in mind other social and environmental concerns.