Dr Dinithi Ranasinghe

2024

Journal - Research Article

Biswas, P., & Ranasinghe, D. (2024). Organization capital and financial statement comparability. Journal of Corporate Accounting & Finance. Advance online publication. doi: 10.1002/jcaf.22736

Habib, A., Ranasinghe, D., & Bhuiyan, M. B. U. (2024). Sales order backlog and credit ratings. Accounting in Europe. Advance online publication. doi: 10.1080/17449480.2024.2345871

Habib, A., Ranasinghe, D., & Perera, A. (2024). Strategic deviation and corporate tax avoidance: A risk management perspective. Journal of Risk & Financial Management, 17, 144. doi: 10.3390/jrfm17040144

Habib, A., Ranasinghe, D., & Perera, A. (2024). Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. Accounting & Finance, 64(1), 129-159. doi: 10.1111/acfi.13131

Ranasinghe, D., Unda, L. A., & Wright, S. (2024). Do women mind the non-GAAP? Board gender diversity and non-GAAP disclosure quality. European Accounting Review, 33(3), 713-739. doi: 10.1080/09638180.2022.2116065

Journal - Research Other

Hay, D., Harding, N., Biswas, P., Gan, C., Ge, I. Q., Ho, L., Ranasinghe, D., … Zhou, S. (2024). Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ. Accounting & Finance, 64, 1221-1239. doi: 10.1111/acfi.13235

2023

Journal - Research Article

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. (2023). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance, 63, 247-275. doi: 10.1111/acfi.13040

Journal - Research Other

Hay, D., Harding, N., Gan, C., Ge, I., Ho, L., Ranasinghe, D., … Zhou, S. (2023). Comments of the AFAANZ Auditing and Assurance Standards Committee on the proposed standard on assurance engagements over GHG emissions disclosure [Technical note]. Accounting & Finance, 62(4), 4813-4820. doi: 10.1111/acfi.13136

2022

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

Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting & Finance, 62, 4279-4344. 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

Conference Contribution - Published proceedings: Abstract

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]

2021

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

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

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.

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].

2020

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

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

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

2018

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

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

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.

2017

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

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

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 - 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.

2016

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/

2015

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.

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