...Merve Kilic Karamahmutoglu Purpose This study aims to investigate whether companies partake in Global Reporting Initiative (GRI) adoption primarily for signaling purposes to demonstrate their superior corporate social responsibility (CSR) performance or for greenwashing purposes to obscure...

...Jamal Abu-Serdaneh Purpose The purpose of this paper is to investigate if Jordanian banks using provision accounts as a technique to smooth income, manage capital ratio, signal future earning and test other determinants affecting provision accounts. Design/methodology/approach The study...