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Keywords: signaling theory
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Journal:
The Accounting Review
The Accounting Review (2018) 93 (3): 185–211.
Published: 01 May 2018
... their IT practices. An editorial panel of IT business experts evaluates the information provided and selects the firms to be included in the annual IW500 list ( Bharadwaj 2000 ). The process used by IW500 is consistent with signaling theory ( Rindova 1997 ), and attributes of IW500 firms tend to map well...