Tharindra Ranasinghe

American University

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 25,368

SSRN RANKINGS

Top 25,368

in Total Papers Downloads

2,898

SSRN CITATIONS

3

CROSSREF CITATIONS

5

Scholarly Papers (15)

1.

Do High CEO Pay Ratios Destroy Firm Value?

Robert H. Smith School Research Paper No. RHS 2861680, Singapore Management University School of Accountancy Research Paper No. 2017-58
Number of pages: 51 Posted: 31 Oct 2016 Last Revised: 06 Jul 2017
Qiang Cheng, Tharindra Ranasinghe and Sha Zhao
Singapore Management University - School of Accountancy, American University and Oakland University - Department of Accounting and Finance
Downloads 905 (37,831)
Citation 1

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pay ratio, corporate governance, firm value, acquisitions, CEO turnover-performance sensitivity

2.

Do Innovative Firms Communicate More? Evidence From the Relation Between Patenting and Management Guidance

The Accounting Review, 96 (1), (2021): 273–297., Singapore Management University School of Accountancy Research Paper No. 2020-119
Number of pages: 52 Posted: 19 Dec 2019 Last Revised: 27 Sep 2021
Sterling Huang, Jeffrey Ng, Tharindra Ranasinghe and Mingyue Zhang
Singapore Management University - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics, American University and University of Toronto - Rotman School of Management
Downloads 495 (82,673)
Citation 2

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Innovation, Patents, Voluntary Disclosure, Management Forecasts

3.

Unemployment Insurance Benefits and Income Smoothing

Journal of Accounting and Public Policy, 38 (1), (2019), 15-30.
Number of pages: 43 Posted: 02 Aug 2014 Last Revised: 12 May 2019
Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi and Holly Yang
The University of Hong Kong - Faculty of Business and Economics, American University, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 300 (145,157)

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Income smoothing, Unemployment insurance

4.

Carbon Risk and Real Earnings Management

Rotman School of Management Working Paper No. 3794941
Number of pages: 48 Posted: 17 Mar 2021 Last Revised: 03 Apr 2021
Abu S. Amin, Ashrafee T Hossain, Tharindra Ranasinghe and Mingyue Zhang
Central Michigan University, Memorial University of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Toronto - Rotman School of Management
Downloads 228 (190,582)

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Carbon risk; climate risk; earnings management; real activities

5.

Do Auditors Charge a Client Business Risk Premium? Evidence from Audit Fees and Derivative Hedging in the U.S. Oil and Gas Industry

Forthcoming, Review of Accounting Studies
Number of pages: 54 Posted: 23 Aug 2018 Last Revised: 20 Oct 2021
Tharindra Ranasinghe, Lin Yi and Ling Zhou
American University, University of Houston, Clear Lake and University of New Mexico
Downloads 228 (190,582)
Citation 1

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Audit fees, economics of auditing, client business risk, derivatives, hedging, risk management

6.

Hedging, Hedge Accounting, and Earnings Predictability

Forthcoming, 'Review of Accounting Studies'
Number of pages: 61 Posted: 16 Feb 2021 Last Revised: 19 Mar 2021
Tharindra Ranasinghe, Shiva Sivaramakrishnan and Lin Yi
American University, Rice University and University of Houston, Clear Lake
Downloads 227 (191,361)

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Financial analysts, earnings forecasts, derivatives, hedging, hedge ineffectiveness

7.

Impact of Basel III on the Discretion and Timeliness of Banks’ Loan Loss Provisions

Nanyang Business School Research Paper No. 21-03
Number of pages: 54 Posted: 08 Feb 2021 Last Revised: 11 Mar 2021
Singapore Institute of Technology, Nanyang Business School, Nanyang Technological University, American University and Singapore Institute of Technology
Downloads 102 (364,145)

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Basel III Accord, Discretionary Loan Loss Provisions, Earnings Management, Timeliness of Loan Loss Provisions

8.

Hedging, Investment Efficiency, and the Role of the Information Environment

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 47 Posted: 28 Feb 2020
Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 96 (378,492)
Citation 1

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Derivatives, Hedging, Investment efficiency, Information environment

9.

Does the Arrival of Investment Opportunities Promote or Deter Firm Disclosures? Evidence from Medicare National Coverage Decisions

Number of pages: 47 Posted: 16 Jun 2017 Last Revised: 29 Jun 2017
Yuan Ji, Jeffrey Ng and Tharindra Ranasinghe
The University of Texas at Arlington, The University of Hong Kong - Faculty of Business and Economics and American University
Downloads 76 (435,318)

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Voluntary disclosure, Investment opportunities, Medicare national coverage decisions, Financial intermediaries, Information environment

10.

Real Effects of Governmental Accounting Standards: Evidence from GASB Statement No. 53 - Accounting and Financial Reporting for Derivative Instruments

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 40 Posted: 24 Oct 2020
Saleha Khumawala, Tharindra Ranasinghe and Claire J. Yan
University of Houston - C.T. Bauer College of Business, American University and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 69 (458,602)
Citation 1

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Governmental Accounting, GASB 53, Derivatives, Hedging, Real Effects of Financial Accounting

11.

Understanding the Role of Industry, Firm, CEO, and CFO Effects in Financial Reporting Quality: A Hierarchical Linear Modelling Approach

Number of pages: 41 Posted: 07 Jun 2022 Last Revised: 15 Jun 2022
Tharindra Ranasinghe, Ariel Rava and Emanuel Zur
American University, Harvard Law School and University of Maryland - Robert H. Smith School of Business
Downloads 67 (465,534)

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Industry, firm, CEO, CFO, time effects, fixed effects, financial reporting quality (FRQ), hierarchical linear multi-level modelling (HLM), multi-level modelling (MLM), accruals quality, financial-statement readability, comparability, and disclosure disaggregation

12.

Do Conflict-of-Interest Regulations Help or Hinder the Information Provision Role of Financial Analysts?

Number of pages: 46 Posted: 22 Aug 2015
Tharindra Ranasinghe, Arpita Shroff and Shiva Sivaramakrishnan
American University, Texas A&M University - Corpus Christi and Rice University
Downloads 65 (472,802)

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analysts’ conflicts of interest, financial analysts, initiation of coverage, analyst regulations, liquidity

13.

Strategic Usefulness of Ignorance: Evidence from Income Smoothing via Retained Interest of Securitized Loans

Review of Quantitative Finance and Accounting, Volume 56, pp. 245-272, 2021
Number of pages: 44 Posted: 24 Oct 2020 Last Revised: 01 Mar 2021
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 40 (583,056)
Citation 1

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Strategic ignorance, Income Smoothing, Loan loss provisions, Securitization, Seller’s interest loans

14.

Executive Compensation and Regulation Imposed Governance: Evidence from the California Nonprofit Integrity Act (2004)

Accounting Review, Forthcoming
Posted: 06 Dec 2014 Last Revised: 30 Jan 2015
Sandip Dhole, Saleha Khumawala, Sagarika Mishra and Tharindra Ranasinghe
Monash University, University of Houston - C.T. Bauer College of Business, Deakin University and American University

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Executive compensation, Governance, Regulation, Nonprofits, California Nonprofit Integrity Act (2004)

15.

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2113381
Posted: 21 Jul 2012
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Shiva Sivaramakrishnan
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and Rice University

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SFAS 133, Income smoothing, Hedging, Derivatives, Loan loss provisions