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09/28/2012

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Good summation, Steve, of their argument, which so far in my detailed reading appears to be highly-footnoted subjective opinion.
If their logic is valid, it should apply to all jobs and not just CEOs and other senior executives.

Very polite of you, too, characterizing the reluctant disclosures required by Sarbanes-Oxley as voluntary attempts at transparency. You will go far. But telling board comp committees they shouldn't ought to worry about CEO job abandonment is a lost cause only suitable for ivory tower academic discussion.

"Market competiveness" is handy cover for selective peer benchmark comparisons. The practice of ratcheting pay higher via ever-escalating upwardly-biased matches will continue to endure because it serves the interests of the players and is enshrined as a precedental legal defense. Internal equity judgments are problematic, essentially subjective and more vulnerable to attack than open market benchmarking.

Their conclusions can be questioned. If CEO skills are not transferrable, then boards would ever hire one from outside, no CEO could succed elsewhere, and no CEO would ever leave voluntarily but would simply drop down to a lower spot after being fired for incompetence. Those cases tend to be outliers rather than normative, however.

The opinions offered in the paper are frequently arcane but sometimes highly entertaining, such as the marvelous footnote #14. It inspired me to slow down to read the full 52 pages and 164 footnotes slowly and very carefully.

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