Senior Lecturer
BCom (Colombo), MBA (Colombo), PhD (La Trobe), CIMA passed finalist
Tel +64 3 479 8114
Office OBS 3.41
Email dinithi.ranasinghe@otago.ac.nz
Dr Dinithi Ranasinghe joined the University of Otago in April 2015. Prior to this, she was teaching at La Trobe University, Melbourne, Australia and the University of Kelaniya, Sri Lanka. She completed her PhD in Accounting through La Trobe University and has also completed a Master of Business Administration (MBA) at the University of Colombo, Sri Lanka, passing with Merit. She is a passed finalist of the Chartered Institute of Management Accountants (CIMA), United Kingdom. Dinithi has won the Three Minute Thesis (3MT) competition at the Faculty level, and became the runner-up at the University level at the University of La Trobe, Melbourne, Australia in 2012. She has also won a gold medal for a core course unit in the MBA. She has experience in teaching both Financial and Management Accounting. Her current research interests focus on corporate governance, financial reporting, and behavioural accounting.
Research interests
- Corporate governance
- Financial reporting
- Behavioural accounting
- Value relevance, benchmarks, and disclosure
- Accounting choices
Publications
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
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].
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
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
Lont, D. H., Ranasinghe, D., & Roberts, H. (2020). Non-GAAP disclosures and CEO pay levels. International Journal of Accounting. Advance online publication. doi: 10.1142/S109440602050016X
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. Advance online publication. 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
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
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
