Chapter 1

1. Ellig (2002).

2. SEC Regulation S-K details reporting rules for SEC filings. Section 3.5.2, Item 402, covers executive compensation requirements for the 10-K.

3. The top 200 highest paid CEOs for 2012 were compiled in the New York Times, June 25, 2013. See “Executive Pay by the Numbers,” Ellison was at the top. Number 200 was General Motors CEO Daniel Akerson, making a not-so-paltry $11.1 million.

4. “GMI Ratings 2013 CEO Pay Survey Reveals CEO Pay is Still on the Rise” (2013).

5. See, for example, Jensen and Meckling (1976); Murphy (2012); and Pepper and Gore (2012).

6. Jensen and Murphy (1990a); Jensen and Murphy (1990b).

7. Baker (1938).

Chapter ...

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