Keywords: Signalling theory
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Journal Articles
Journal Articles
Journal Articles
Social Responsibility Journal (2025) 21 (1): 112–132.
Published: 12 September 2024
... consideration of country-specific factors. Board gender diversity Information disclosures Financial distress Signalling theory Social identity theory Panel data The two authoritative views used in our study to underpin the relationship between ID, GD and FD are signalling theory (Schipper, 1981...
Journal Articles
Journal Articles
Social Responsibility Journal (2021) 17 (3): 321–342.
Published: 15 April 2020
... statistically and positively associated with IR content elements disclosure. This paper introduces signalling theory to explore the idea that appropriate communication via integrated thinking can close the gap between the organization and its stakeholders via increased level of disclosure on IR content elements...
Journal Articles

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