The fundamental objective of this paper is to investigate the relationship between company age, company size and profitability against the background of the learning by doing and structural inertia hypotheses. The study population consists of the universe of companies (202) listed on the Nigerian Stock Exchange Market as at December 2014. A sample of 30 firms was scientifically selected for the study. The analysis was carried out using archival data from 2006 to 2012, comprising of 210 observations. The panel data regression analysis is the technique for data analysis. The choice of the technique is premised on its property of increase data points and control for individual heterogeneity. The usual classical regression assumption tests were effected to ensure the accuracy of the regression model. The study finds a significant positive relationship between firm age, firm size and profitability. The control variable of board size reports a negative and insignificant relationship with profitability. The significant positive relationship between company age and profitability, is a confirmation of the learning by doing hypothesis. However, the positive relationship between size and profitability, negates the hypothesis of structural inertia. Against the backdrop of the research findings, we recommend that the management should strive to increase the scale of operation of businesses and by implication, the size of the business to enhance improved reputation and attractiveness.

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This paper articulates extant literature that is related to tax planning and firm value with a view to identifying gaps for further extensive empirical consideration. Companies are always looking for means to reduce their corporate tax liability, and this has led to some high-level corporate fraud involving tax evasion in both developed and developing countries. This paper, therefore, presents a review of extant literature on tax planning and firm value.The methodology adopted is a desktop study that is based on deductions from the literature reviewed. The paper identified gaps that require hardcore empirical investigation to reduce the inconsistencies observed in the results of the literature reviewed.

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This paper focuses on flexible leadership and human resources management roles in organizational change, particularly in the post-covid era and post-covid change management in the university system. An extensive review of the literature was done to identify the various leadership styles, the role of human resources management in the selection, development, and deployment of the appropriate organization leadership, and the leadership role in effective change management. Flexible leadership was identified as strategic and capable of effectively implementing the needed change to manage business operations in the post-covid era. Flexible leadership involves consistent organizational change management to remain relevant in the face of competitive forces and contemporary issues, like the COVID-19 pandemic. The university system also requires flexible leadership for the desired change, not only in identifying the needed human resources but also in the required quantum and appropriate mix of the human and infrastructural resources, to enable it to continue to compete well in the furtherance of its knowledge dissemination goal. This paper concludes that flexible leadership seems to be the best form of leadership required to manage unforeseen continuous change effectively. The role of human resources management is also crucial in identifying and developing employees with such leadership traits.