Darren Henderson

Wilfrid Laurier University

Associate Professor

75 University Ave W

waterloo, ontario N2L 3C5

Canada

SCHOLARLY PAPERS

7

DOWNLOADS

854

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (7)

1.

Understanding Pension Liabilities: A Closer Examination of Discount Rates

Number of pages: 63 Posted: 05 Nov 2016
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 264 (160,901)
Citation 1

Abstract:

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discount rates, actuarial assumptions, corporate pension accounting

2.

The Standard-Setters' Toolkit: Can Principles Prevail over Bright Lines?

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 16 Jan 2012 Last Revised: 10 Mar 2017
Darren Henderson and Patricia C. O'Brien
Wilfrid Laurier University and University of Waterloo
Downloads 206 (203,901)

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principles-based standards, rules-based standards, lease accounting, bright lines, IFRS

3.

Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information Around Restatements

Accounting Horizons, forthcoming
Number of pages: 52 Posted: 14 Jan 2017 Last Revised: 01 Feb 2022
Kai Chen, Darren Henderson and Christine I. Wiedman
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo
Downloads 130 (299,022)

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restatements, voluntary disclosure, earnings response coefficients

Contrasting the information demands of equity- and debt-holders: Evidence from pension liabilities

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 22 Aug 2017 Last Revised: 29 Oct 2020
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 80 (415,909)

Abstract:

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value-relevance, credit-relevance, pension liabilities, discount rates, actuarial assumptions

Contrasting the Information Demands of Equity- and Debt-Holders: Evidence From Pension Liabilities

https://doi.org/10.1016/j.jacceco.2020.101366, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 09 Mar 2021
Divya Anantharaman and Darren Henderson
Rutgers, The State University of New Jersey - Accounting & Information Systems and Wilfrid Laurier University
Downloads 41 (574,180)

Abstract:

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value-relevance, credit-relevance, pension liabilities, discount rates, actuarial assumptions

5.

Can Fair Values Be Used for Assessing Management's Stewardship?

Number of pages: 59 Posted: 14 May 2016
Darren Henderson
Wilfrid Laurier University
Downloads 115 (326,770)
Citation 2

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fair value accounting, stewardship, compensation contracting, valuation

6.

Fair Values and Compensation Contracting: Evidence from Real Estate Firms

Forthcoming: Journal of Business Finance & Accounting. DOI: https://onlinelibrary.wiley.com/doi/10.1111/jbfa.12576
Number of pages: 55 Posted: 16 Mar 2022
Darren Henderson
Wilfrid Laurier University
Downloads 18 (709,960)

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fair value accounting, market values, compensation contracting, stewardship, investment properties, real estate

7.

Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships

The Accounting Review, Vol. 93, No. 3, 2018, pp. 59-82
Posted: 27 Mar 2016 Last Revised: 24 Oct 2018
Andrew M. Bauer, Darren Henderson and Dan Lynch
University of Waterloo - School of Accounting and Finance, Wilfrid Laurier University and University of Wisconsin - Madison - Department of Accounting and Information Systems

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internal control; supply chain; contracting; information quality