Concise description of the theory. In economics, specifically contract theory, signaling is the idea that one party called an agent credibly transmits information about itself to another party, the principal. For example, in Michael Spence's signaling model of the labor market, potential employees send a signal about their level of ability, theory has followed practice in that the academic literature has begun to conceptualize "digital employee accountability." companies » -21 Liyanaarachchi et al. 2020 Herden et al. 2021 Lobschat et al. 2021, a decade after the original reports on ICT company transparency began to be published. Bedn rov and Serpeninova, The aim of this article is to provide a basis for a systematic development of signaling theory on CSR initiatives. The article i proposes signaling theory as a framework supporting a strategic approach to CSR, ii maps existing research on signaling across CSR initiatives, iii provides a comprehensive assessment of the most prevalent. With an imperfect market hypothesis, it is widely believed that dividend announcements affect company value. An explanation has been proposed with the cash flow signaling theory and the dividend information content hypothesis. This original explanation was developed into theoretical models by Bhattacharaya 1979, John and, To address these concerns, we undertake a systematic literature review Rauch, 2020, of entrepreneurship signaling studies, and use a " clarifying constructions”, which represents a recommended theory. -generation method for literature reviews Post et al. 2020, p. 360. The analysis is based on a narrative synthesis. By incorporating the TPB theory of planned behavior and signaling theory, this study examines the role of TPB components and signal quality in the intention to adhere to ACEs. Additionally, the contingent effects of students' demographic profiles, such as their gender, year of study, and whether they have a part-time job, are important. Signaling theory seeks to explain how individuals are able to do this. The main predictive mechanism of this theory is "separation equilibrium", which occurs when expectations of a signal are confirmed by experience. A content analysis reveals that most studies on strategic management signaling theory have not fully exploited separation.