Dr Dinithi Ranasinghe, Our staff, Department of Accountancy & Finance, University of Otago, New Zealand

Dinithi-Ranasinghe 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

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Publications

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

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

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

Ranasinghe, D. (2019). Managerial entrenchment, financial constraints, and investment choice in unlisted firms. International Journal of Finance & Economics. Advance online publication. doi: 10.1002/ijfe.1788

Unda, L. A., & Ranasinghe, D. (2019). To pay or not pay: Board remuneration and insolvency risk in credit unions. Pacific-Basin Finance Journal. Advance online publication. doi: 10.1016/j.pacfin.2019.03.005

Journal - Research Article
Conference Contribution - Published proceedings: Full paper
Conference Contribution - Published proceedings: Abstract
Conference Contribution - Verbal presentation and other Conference outputs
Awarded Doctoral Degree

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

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

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

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

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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/

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/

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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

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

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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.

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.

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.

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Awarded Doctoral Degree

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

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