https://www.biarjournal.com/index.php/rowter <p align="Justify"><a href="https://issn.lipi.go.id/terbit/detail/20220211071547645" target="_blank" rel="noopener"><strong>ISSN: 2828-1950 (Online)</strong></a></p> <p align="Justify"><strong>Ȓowteɍ Journal: </strong>is an international journal using a peer-reviewed process which focuses&nbsp; on economy, business, stock exchanges, trade, currency and export import published &nbsp;in January and July&nbsp; by Britian International for Academic Research Publisher (BIAR-Publisher). It is released &nbsp;both in online and printed version</p> <p align="Justify"><a href="https://scholar.google.com/citations?hl=en&amp;user=i8UcO8MAAAAJ" target="_blank" rel="noopener"><img src="https://mahesainstitute.web.id/ojs2/public/site/images/admin/google_scholar.png" alt=""></a><a href="https://journals.indexcopernicus.com/search/details?id=122678&amp;lang=en" target="_blank" rel="noopener"><img src="https://mahesainstitute.web.id/ojs2/public/site/images/admin/copernicus2.png" alt=""></a><a href="https://search.crossref.org/?from_ui=&amp;q=2828-1950" target="_blank" rel="noopener"><img src="https://mahesainstitute.web.id/ojs2/public/site/images/admin/crossref1.png" alt=""></a><strong>&nbsp;</strong></p> <p align="center">&nbsp;</p> Britain International for Academic Research (BIAR) Publisher en-US Rowter Journal 2828-1950 https://www.biarjournal.com/index.php/rowter/article/view/1423 <p><em>Brand innovation is a critical strategic lever in highly competitive markets, yet its empirical link to economic outcomes in emerging telecommunications sectors remains underexplored. This study examines the economics of brand innovation and its impact on market efficiency in Nigeria’s telecommunications sector, drawing on evidence from South-West Nigeria. Grounded in Schumpeter’s Theory of Innovation and Porter’s Competitive Forces Model, the research analyzes how product, process, positioning, and paradigm innovations influence allocative, productive, and dynamic efficiency. A descriptive and causal research design was employed, collecting primary data from 400 subscribers via structured questionnaires, complemented by secondary data from the Nigerian Communications Commission (NCC). Data were analyzed using descriptive statistics, correlation, and multiple regression. Findings reveal that brand innovation has a statistically significant positive impact on market efficiency (β = 0.409, p &lt; .001), explaining 52.1% of its variance. Process and paradigm innovations were identified as the most potent drivers, highlighting the importance of operational excellence and business model transformation. The results further indicate that competitive intensity and regulatory frameworks mediate the translation of innovation into tangible efficiency gains. This study provides novel empirical evidence from an African context, demonstrating that strategic brand innovation is a key determinant of market efficiency. It offers practical insights for telecom operators to prioritize impactful innovations and recommends that regulators foster innovation-friendly policies to enhance sectoral performance and consumer welfare.</em></p> Iborida Emmanuel Ajibade Copyright (c) 2026 Rowter Journal 2026-02-10 2026-02-10 5 1 1 19 10.33258/rowter.v5i1.1423 https://www.biarjournal.com/index.php/rowter/article/view/1438 <p><em>The telecommunications sector plays a pivotal role in Nigeria’s digital economy and constitutes a major contributor to government revenue. However, increasing concerns have emerged regarding financial and operational non-disclosure practices within the sector and their implications for corporate tax compliance. This study investigates the intersection between non-disclosure practices and corporate tax compliance in Nigeria’s telecommunications industry. Anchored on corporate governance and regulatory compliance theory, the study examines how financial non-disclosure (such as underreported revenues and undocumented related-party transactions) and operational non-disclosure (including unreported data breaches and undisclosed network expansions) affect tax assessment accuracy, audit effectiveness, and compliance outcomes. Using a mixed-methods approach covering the period 2020–2025, the study analyzes regulatory frameworks, audit records, and stakeholder perceptions. The findings are expected to provide policy-relevant insights for harmonizing data protection obligations with tax transparency requirements, thereby strengthening fiscal accountability in Nigeria’s digital economy.</em></p> Oladipo Lawrence Babajide Copyright (c) 2026 Rowter Journal 2026-03-02 2026-03-02 5 1 20 32 10.33258/rowter.v5i1.1438