Accounting faculty member honored for outstanding research paper
September 29, 2011
Qianhua Ling, assistant professor of accounting, received the outstanding research paper award at the American Accounting Association’s 2011 annual meeting for her paper, “The Association between Nonprofit CEO Compensation Change, Performance Signals, and Excess Cash Holding.”
Her study, on which she collaborated with Daniel Neely of the University of Wisconsin-Milwaukee, built on prior work documenting an association between executive compensation paid in the nonprofit sector with accounting performance measures and excess cash holding. The researchers found that performance is not directly associated with executive compensation, but excess cash holding is associated with an increase in executive compensation.