Tharindra Ranasinghe

American University

United States

SCHOLARLY PAPERS

13

DOWNLOADS
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1,905

SSRN CITATIONS

6

CROSSREF CITATIONS

4

Scholarly Papers (13)

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, American University and Oakland University - Department of Accounting and Finance
Downloads 775 (38,452)
Citation 1

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

2.

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
Hong Kong Polytechnic University - School of Accounting and Finance, American University, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 289 (127,070)

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Income smoothing, Unemployment insurance

3.

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

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-119
Number of pages: 52 Posted: 19 Dec 2019 Last Revised: 13 Jul 2020
Sterling Huang, Jeffrey Ng, Tharindra Ranasinghe and Mingyue Zhang
Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, American University and University of Toronto - Rotman School of Management
Downloads 276 (133,354)
Citation 4

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Innovation, Patents, Voluntary Disclosure, Management Forecasts

4.

Do Auditors Charge a Risk Premium? Evidence from the Association between Derivative Hedging and Audit Fees

Number of pages: 44 Posted: 23 Aug 2018
Tharindra Ranasinghe, Lin Yi and Ling Zhou
American University, University of Houston, Clear Lake and University of New Mexico
Downloads 158 (223,940)

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audit fees, economics of auditing, derivatives, hedging, risk management

5.

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 115 (286,457)

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

6.

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 73 (381,412)
Citation 1

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Derivatives, Hedging, Investment efficiency, Information environment

7.

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 Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and American University
Downloads 72 (384,332)

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

8.

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
Monash University, Nanyang Technological University (NTU), American University and Singapore Institute of Technology
Downloads 62 (415,804)

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

9.

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 36 (520,459)
Citation 1

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

10.

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 29 (557,517)

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Carbon risk; climate risk; earnings management; real activities

11.

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 20 (614,894)
Citation 1

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

12.

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)

13.

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