Keywords: Signaling theory
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of Accounting Literature (2026) 48 (5): 792–812.
Published: 08 September 2026
...Li Yang Purpose This study examines how firm life-cycle stages shape sustainability disclosure behavior and investigates whether competing disclosure logics, signaling theory and legitimacy theory, operate differently across stages of corporate development. Design/methodology/approach Using...
Journal Articles
Journal Articles
Journal of Accounting Literature (2025) 47 (1): 31–50.
Published: 17 October 2023
... readability Market valuation Disclosure Signaling theory The initial public offering (IPO) represents the process through which a firm goes public by offering shares on the primary market. In the aftermath of COVID-19, IPOs of high-tech and healthcare companies experienced an incredible boost (Baig...

or Create an Account

Close subscription notice
Close access options