Senior 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
Publications
Ranasinghe, D., & Habib, A. (2023). Strategic deviation and investment inefficiency. Australian Journal of Management. Advance online publication. doi: 10.1177/03128962231152764
Biswas, P. K., Ranasinghe, D., & Tan, E. K. M. (2022). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13040
Ranasinghe, D., Unda, L. A., & Wright, S. (2022). Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality. European Accounting Review. Advance online publication. doi: 10.1080/09638180.2022.2116065
Habib, A., & Ranasinghe, D. (2022). Asset redeployability and credit ratings. Finance Research Letters, 50, 103295. doi: 10.1016/j.frl.2022.103295
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]
Ranasinghe, D., & Habib, A. (2023). Strategic deviation and investment inefficiency. Australian Journal of Management. Advance online publication. doi: 10.1177/03128962231152764
Journal - Research Article
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
Biswas, P. K., Ranasinghe, D., & Tan, E. K. M. (2022). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13040
Journal - Research Article
Habib, A., & Ranasinghe, D. (2022). Asset redeployability and credit ratings. Finance Research Letters, 50, 103295. doi: 10.1016/j.frl.2022.103295
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
Ranasinghe, D., Unda, L. A., & Wright, S. (2022). Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality. European Accounting Review. Advance online publication. doi: 10.1080/09638180.2022.2116065
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 & 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
