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Dr Dinithi Ranasinghe

Dinithi-RanasingheSenior Lecturer
BCom (Colombo), MBA (Colombo), PhD (La Trobe), CIMA passed finalist

Tel +64 3 479 8114
Office OBS 4.16
Email dinithi.ranasinghe@otago.ac.nz

Dinithi Ranasinghe is a Senior Lecturer at the Department of Accountancy and Finance.

Her research mainly focuses on, but is not limited to, corporate governance, managerial power, and behaviour around financial and non-financial disclosure choices. Dinithi’s research interests also span across areas such as non-GAAP reporting, the sentiment of disclosures, auditing and public sector disclosures.

She has published in several academic journals such as The International Journal of Accounting, Pacific-Basin Finance Journal, Australian Journal of Management, Accounting & Finance and Journal of International Accounting, Auditing and Taxation among others. Dinithi regularly reviews papers for top-ranked journals and currently supervising three PhD students.

She teaches Accounting Information Systems and Principles of Financial Accounting, with a particular focus on building an analytics mind-set of the Accounting students. Dinithi has had several leadership roles and currently serving as the Chair of the Teaching and Learning committee in the Department of Accountancy and Finance. She has served as the Co-academic leader of Otago Business School Internship Programme.

Research interests

  • Corporate governance
  • Financial reporting
  • Behavioural accounting
  • Value relevance, benchmarks, and disclosure
  • Accounting choices

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Publications

Kariyawasam, D., Kumarasinghe, S., Whiting, R., & Ranasinghe, D. (2022). Waste management and management control systems: A structured literature review. Proceedings of the Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference. [Abstract]

Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.12968

Biswas, P. K., Habib, A., & Ranasinghe, D. (2022). Firm life cycle and financial statement comparability. Advances in Accounting, 58, 100608. doi: 10.1016/j.adiac.2022.100608

Habib, A., & Ranasinghe, D. (2022). Labor investment efficiency and credit ratings. Finance Research Letters, 48, 102924. doi: 10.1016/j.frl.2022.102924

Kariyawasam, D., Kumarasinghe, S., Ranasinghe, D., & Whiting, R. H. (2021, November). Structured literature review: Waste management. Verbal presentation at the New Zealand Management Accounting Conference (NZMAC), Queenstown, New Zealand.

Biswas, P. K., Habib, A., & Ranasinghe, D. (2022). Firm life cycle and financial statement comparability. Advances in Accounting, 58, 100608. doi: 10.1016/j.adiac.2022.100608

Journal - Research Article

Habib, A., & Ranasinghe, D. (2022). Labor investment efficiency and credit ratings. Finance Research Letters, 48, 102924. doi: 10.1016/j.frl.2022.102924

Journal - Research Article

Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.12968

Journal - Research Article

Mather, P., Ranasinghe, D., & Unda, L. A. (2021). Are gender diverse boards more cautious? The impact of board gender diversity on sentiment in earnings press releases. Journal of Contemporary Accounting & Economics, 17(3), 100278. doi: 10.1016/j.jcae.2021.100278

Journal - Research Article

Ranasinghe, D. (2021). Managerial entrenchment, financial constraints, and investment choice in unlisted firms. International Journal of Finance & Economics, 26(1), 258-270. doi: 10.1002/ijfe.1788

Journal - Research Article

Unda, L. A., & Ranasinghe, D. (2021). To pay or not pay: Board remuneration and insolvency risk in credit unions. Pacific-Basin Finance Journal, 66, 101128. doi: 10.1016/j.pacfin.2019.03.005

Journal - Research Article

Lont, D. H., Ranasinghe, D., & Roberts, H. (2020). Non-GAAP disclosures and CEO pay levels. International Journal of Accounting, 55(4). doi: 10.1142/S109440602050016X

Journal - Research Article

Ranasinghe, D., Mather, P., & Young, S. (2020). Board structure and earnings persistence: The mediation effect of board processes. Australian Journal of Management, 45(2), 266-293. doi: 10.1177/0312896219851553

Journal - Research Article

Habib, A., Ranasinghe, D., & Huang, H. J. (2018). A literature survey of financial reporting in private firms. Research in Accounting Regulation, 30(1), 31-37. doi: 10.1016/j.racreg.2018.03.005

Journal - Research Article

Habib, A., Ranasinghe, D., Muhammadi, A. H., & Islam, A. (2018). Political connections, financial reporting and auditing: Survey of the empirical literature. Journal of International Accounting, Auditing and Taxation, 31, 37-51. doi: 10.1016/j.intaccaudtax.2018.05.002

Journal - Research Article

Woodhouse, K., Mather, P., & Ranasinghe, D. (2017). Externally reported performance measures and benchmarks in Australia. Accounting & Finance, 57(3), 879-905. doi: 10.1111/acfi.12168

Journal - Research Article

Carvajal, M., Ranasinghe, D., & Willett, R. (2016). Value relevance of earnings and cash flows revisited: A comparison of the cross-section market elasticities of earnings and cash flows. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. 385. Retrieved from http://www.afaanz.org/

Conference Contribution - Published proceedings: Full paper

Ranasinghe, D., Mather, P., & Young, S. (2016). Board processes, cognitive conflicts and financial reporting quality. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. 263. Retrieved from http://www.afaanz.org/

Conference Contribution - Published proceedings: Full paper

Kariyawasam, D., Kumarasinghe, S., Whiting, R., & Ranasinghe, D. (2022). Waste management and management control systems: A structured literature review. Proceedings of the Accounting & Finance Association of Australia & New Zealand (AFAANZ) Conference. [Abstract]

Conference Contribution - Published proceedings: Abstract

Ranasinghe, D., Biswas, P., & Tan, E. (2020). Impact of product market competition on earnings management: Moderating role of managerial ability. Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from http://www.afaanzconference.com

Conference Contribution - Published proceedings: Abstract

Lont, D. H., Ranasinghe, D., & Roberts, H. (2017). CEO compensation and non-GAAP disclosures. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl

Conference Contribution - Published proceedings: Abstract

Unda, L. A., & Ranasinghe, D. (2017). To pay or not pay: Directors' remuneration and insolvency risk in Credit Unions. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl

Conference Contribution - Published proceedings: Abstract

Biswas, P. K., & Ranasinghe, D. (2021, April). Board gender diversity, ethical leadership and COVID-19 corporate response to employee welfare. Verbal presentation at the 11th Financial Markets and Corporate Governance (FMCG) Conference: Governance, Corporate Culture and Financial Markets, [Online].

Conference Contribution - Verbal presentation and other Conference outputs

Kariyawasam, D., Kumarasinghe, S., Ranasinghe, D., & Whiting, R. H. (2021, November). Structured literature review: Waste management. Verbal presentation at the New Zealand Management Accounting Conference (NZMAC), Queenstown, New Zealand.

Conference Contribution - Verbal presentation and other Conference outputs

Ranasinghe, D., & Unda, L. (2018, April). The role of the Board of Directors in non-GAAP earnings disclosures. Verbal presentation at the 9th Conference on Financial Markets and Corporate Governance (FMCG), Melbourne, Australia.

Conference Contribution - Verbal presentation and other Conference outputs

Carvajal Gallardo, M., Ranasinghe, D., & Willett, R. (2017, June). Value relevance of earnings and cash flows revisited: Decomposition of the cross-section market elasticities and cash flows. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.

Conference Contribution - Verbal presentation and other Conference outputs

Ranasinghe, D., Lont, D., & Roberts, H. (2017, June). CEO compensation and non-GAAP disclosures. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.

Conference Contribution - Verbal presentation and other Conference outputs

Ranasinghe, D., Mather, P., & Young, S. (2015, March). Board processes, cognitive conflicts and financial reporting quality. Verbal presentation at the British Accounting & Finance Association Annual Conference, Manchester, UK.

Conference Contribution - Verbal presentation and other Conference outputs

Ranasinghe, D. (2015). The impact of board processes on monitoring of financial reporting (PhD). La Trobe University, Melbourne, Australia. Retrieved from http://hdl.handle.net/1959.9/532554

Awarded Doctoral Degree

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