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Purpose The research investigates the determinants of corporate social responsibility (CSR) spending and CSR disclosures by the Bangladeshi commercial banks. In the process, it explains the relationship between CSR disclosures and CSR expenditure by Bangladeshi commercial banks. Design/methodology/approach Legitimacy theory has been used to explain the motivation for such expenditure and disclosure. For purpose of analysing the determinants, ordinary least square (OLS) regression analysis has been used for the first test with CSR expenditures and ordered PROBIT regression analysis has been used for test with CSR disclosures. Findings The result found that CSR expenditure depend on banks’ size, age and government ownership, whilst CSR disclosures depend on CSR expenditure, profitability, age, government ownership and Islamic compliance. Practical implications The practical contribution of this study includes the assistance for the public policy development by providing better understanding of extent and credibility of CSR reporting by the Bangladeshi banking sector. Originality/value The study contributes to the academic literature by presenting preliminary findings from different focus on a developing economy like Bangladesh. The study leads to draw a standard for the developing country to find out the differences compared to developed country.

Purpose This study aims to investigate the relationship between the quality and volume of carbon emission disclosures (CED) in UK higher educational institutions (HEIs), with an emphasis on the impact of the Higher Education Funding Council of England (HEFCE) carbon reduction target on such disclosures. Design/methodology/approach Based on stewardship theory, this study explores the decision usefulness of the CED by HEIs, i.e. whether a larger volume of CED means that it is more useful to readers and stakeholders. A framework was developed to measure the CED quality. The relationships between CED volume and quality were examined using the ordered probit regression model. Findings CED volume in annual reports and HEFCE carbon reduction target were found to have a significant positive impact on CED quality. There exists a void in research with carbon disclosures by HEIs, an area which has been widely researched with regard to profit-seeking organisations. The study adds to the earlier related studies by its contribution about HEIs to the disclosure literature. Research limitations/implications The study is distinct in investigating the relationship between volume and quality of CED by HEIs. However, the impact of CED would need to be clear to motivate the HEIs to engage in such disclosure. Thus, future studies should investigate the impact of both volume and quality of CED on reputation. Originality/value The study recognises that the characteristics of HEIs are distinct from profit-seeking organisations, which have been widely researched in literature. Generalising the research studies on profit-oriented companies for the most publicly funded UK HEIs may mislead any outcome. This study is distinct from the reader’s point of view in exploring whether more CED is more useful in better decision-making.

Cash flow prediction is involved in a number of economic decisions, particularly in investment. Previous researches conducted in the United States have provided inconsistency in the results of investigating accounting data, cash flow and accrual accounting data in predicting future cash flows. No published research has studied cash flow prediction in Bangladesh. The current study investigates the ability of accrual and cash flows accounting information to predict future cash flows of Bangladeshi listed companies. This study analyses Balance sheet, Income Statement and Cash Flow statement. In addition, cash flow ratios and Income statement based ratios are calculated in order to get the same pattern of result and to make comparisons. Data used in this study are collected from the financial statements of non-manufacturing companies listed on the Stock Exchange of Bangladesh from 2001 to 2010. Cash flow data are selected directly from the cash flow statements. Empirical results show that cash flow and accrual component of earnings can be used to predict future cash flows of Bangladeshi listed companies and cash flows have better predictive power than traditional based ratios. However, the results indicate that cash flow ratios are sometimes providing the better and accurate picture of the companies. In addition, this study finds that our economic crises as well as abnormal condition of our stock market are caused due to the manipulation of accounting data for consecutive financial year.

Underlying adenomyosis is often the cause of treatment failure for patients undergoing Mirena insertion, endometrial ablation and/or hysteroscopic resection for abnormal uterine bleeding and/or pelvic pain. In this cohort of abnormal uterine bleeding, clinicians rarely considered adenomyosis as a differential diagnosis. In such cases, gynaecologists concentrated primarily on menstrual flow. Symptoms of pelvic pain, dyspareunia, pelvic pressure symptoms and type of dysmenorrhoea were not queried. Frequently, no correlation was sought to account for a uterus noted to be enlarged either clinically or at hysteroscopy. Given the limitation of ultrasound scan (USS) in diagnosing adenomyosis, and gynaecologists' reliance on USS findings, adenomyosis often remains undiagnosed before a hysterectomy. An earlier diagnosis of adenomyosis requires a good history, correlation of clinical examination and ultrasound scan findings and a back-up MRI service. Once adenomyosis is suspected, women can be appropriately counselled so that they are fully aware of the possible failure of conservative management. If conservative management is chosen, they should be followed-up and hysterectomy offered for persistent symptoms.