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Adam Taylor

Adam Taylor

Posted: August 13, 2009 06:00 PM

What's Wrong With Bonuses?


As the furor over the Merrill Lynch bonuses brings into focus what many see as the greatest evil of the banking industry, it's worth questioning exactly what it is that gets us so angry.

In the Merrill Lynch case, the problems are fairly obvious -- a payment that appeared illogical (why should a bank making a multi-billion dollar loss pay out almost 4 billion in bonuses?), immoral (why did the bonuses equal more than a third of the government bail out?), and corrupt (why did Bank of America let the bonuses go through, and why the hell are they only being fined $33 million for doing so?)

But should we judge financial-sector bonuses only on what be the worst-case scenario? Back in my native England, a country that dined out on the good years as much as anywhere else, news that Goldman Sach's London staff would earn an average bonus of three quarters of a million dollars this year provoked shock and outrage. "What recession?" ran the bitterly sarcastic headline of the Daily Mail, perhaps Britain's most populist newspaper. This despite the fact that Goldman had actually managed to turn around its finances and start posting huge profits.

Bonuses deserve careful consideration.

A bonus is simply a form of performance-related pay, a concept that has been around for centuries, at least back to the Greeks. The practice became a popular concept in the late 19th century, when the industrial revolution caused a new interest in management. The idea was that if you paid people for their performance, they would perform better out of self-interest - a fairly logical conclusion.

It was not really until the 20th Century that the huge lump sums we have come to equate with the financial sector became widespread. As profits from investment banks got bigger, the logic was completely rational -- give someone a share of the profits and they will create more profits.

These incentive structures have unusual ubiquity within the financial industry. "A unique feature of banking is that it extends performance pay to almost all of its employees," wrote Tom Kirchmaier of London School of Economics in a paper last year. "In fact, it is not uncommon that investment banks pay out up to 40% of their net revenue to their employees."

Whilst plenty of industries use performance-related pay, the financial industry leans towards this form of remuneration for a couple of reasons. First, the industry is relatively unique in that individuals can be directly responsible for deals that earn millions of dollars. It's relatively logical that if someone closes a deal worth $100 million, they might expect to gain a share of it.

Secondly, a bank's most valuable resource, and thus their most significant of costs, is its staff. Banking itself tends to differ relatively little from company to company, so bonuses become not so much a reward for performance, but a sum to prevent the earner from moving to another company.

The bonus arms race began in the 80s, and has shown little sign of abating since. In practice this has meant that bonuses have ceased to be performance related at all, and instead just a guaranteed sum.

Even where the bonuses are performance related, they can act in ways that are counterproductive. The chief problem seems to be that whilst profits from the company are shared, losses are generally not -- short of losing out on a promotion or getting fired. At a personal level, losses are finite for an employee, whilst profits to all intents and purposes appear infinite. Couple this with the fact that most bonuses tend to be given out at the end of a year -- thus allowing bankers to earn huge bonuses on financial products that later make huge losses -- and you have a system that seems to perpetuate risk and short-sightedness.

Whilst it's clear in theory that the system is harmful, what is difficult, however, is actually working out the extent to which these problems caused the recession -- academia, business, and government all seem unable to come to a complete conclusion. "It's very difficult for an academic to get access," says Vicky Wright, a senior consultant at Watson Wyatt who deals with executive remuneration packages. "And practitioners can find it hard to see the bigger picture."

What's clear is that the bonus culture was certainly not the only thing to blame. When the British Financial Services Authority looked into bonus culture earlier this year, they concluded, "A reasonable judgment is that while inappropriate remuneration structures played a role, they were considerably less important than other factors."

Regardless, governments in the UK and the USA are now looking into ways to regulate bonus culture. Favored options include withholding bonuses for five years or so, or enabling banks to take back bonuses if deals go sour. Every solution would pose it's logistical problems.

It's clear that the bonuses doled out in recent years were not a good thing. As Andrew Clare of Cass Business School in London, told me, "If the bonus culture did anything at all, it was negative." Most worrying perhaps is the way they revealed a huge gap between thinking Wall Street and the rest of the world. Bonuses, for better or worse, were expected, and frankly dubious dealings, such as those between Bank of America and Merrill Lynch, show something of the unshakable belief that the bonuses were deserved -- even if your company failed on a huge scale.

But while it's very easy to find fault with the bonus system, their role in the recession is at best contributory. What is worrying is that bonuses may be an easy target for anger -- an easy scapegoat for wider problems. Its easy for a politician to point to huge bonuses and complain, rather then fix the complicated regulatory problems that lay at the core of the financial crisis. It's true, the bonus system in banking has reached illogical heights, but it was only one problem of a system that was screwed, on many, many levels.

As the furor over the Merrill Lynch bonuses brings into focus what many see as the greatest evil of the banking industry, it's worth questioning exactly what it is that gets us so angry. In the Mer...
As the furor over the Merrill Lynch bonuses brings into focus what many see as the greatest evil of the banking industry, it's worth questioning exactly what it is that gets us so angry. In the Mer...
 
 
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HUFFPOST SUPER USER
dennissinned
Progressive but not a Democrat.
03:42 PM on 08/18/2009
Let's call them what they really are - entitlements. It's like a video game. The higher you get in the corporate ladder, the more entitlements you get and the more automatic they become.
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HUFFPOST SUPER USER
PragmaticStatistic
08:49 AM on 08/16/2009
What gets me is that this bonus performance structure encourages the participants to create business through market and transaction manipulation for personal gain. Unless you are a big market player, any credibility these people have is lost.

From my point of view the 80:20 rule is at work here, 80% of the transactions are being traded for the benefit of 20% of the players and their brokers. Under this scenario the top 20% are the big players, with high-frequency trading advantages, whom the top performing brokers focus on to maximize their bonuses. These top brokers help these big players manipulate the market to generate more fees. The average investor is just inventory for the big player to harvest. Corporations jump on board when they provide brokers with misleading financial information that the brokers then recommend to us.
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DiogenesOfAlaska
Mitt Romney for president - of the Cayman islands!
07:47 PM on 08/15/2009
You're making two fundamental mistakes in your article:

(1) the fact that it is extremely difficult to attribute failure should keep you from sleeping at night, not make you feel better.

It means that unless people make a conscious effort to work through this, the next crisis is a certainty.

(2) there is no question that the crisis was in fact 'causally overdetermined': the rotten bonus culture alone suffices to necessitate it, other things being equal. Of course there are other flaws as well. But they don't serve as excuses.

The complexity and the excuses come from the fact that due to intransparency, you can tell too many stories. But the flaw is in the intransparency. Excuses based on the fact that banks refuse to disclose what's going on (which of course is often due to the fact that they themselves don't know) are worthless.
HUFFPOST SUPER USER
Antifascist-08
10:31 PM on 08/17/2009
wtf?
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11:43 AM on 08/15/2009
If a worker fights for a living wage, health care, vacations, and retirement, he or she is demonised as killing American industry.

When corporations give ridiculous sums, whether in bonuses or regular pay, to robber barons, they are portrayed as fulfilling the American, capitalist dream.

I don't get it.
10:01 AM on 08/17/2009
That's why you're a worker, not a corporate leader.
schatsie
banks are more dangerous than standing armies
10:38 AM on 08/15/2009
Read Lowenstein about Long Term Capital Management....When they were devolving their salaries were capped at 250 grand, no bonuses and tied to the job for 3 years........

We are just appalled that WE TAXPAYERs are funding these bonuses when the corporations are LOOSING MONEY....WE TAXPAYERS ARE PAYING FOR THESE BONUSES and don't forget that for one minute.....
05:58 AM on 08/15/2009
Look, it's NOT the bonuses or the bonus structure (although earning a bonus while your company loses money fascinates me).

It's asking for HELP as though the company is on its last legs!

If you are on the verge of losing your home and you go ask your grandparents for some money, do you immediately go out and buy a boat???

It makes NO SENSE.

These companies that ran to the government couldn't fathom cutting back on expenses, overhead, and yes, PAY.

PS: you can ALWAYS hire youngbloods with energy and elders with experience who will work for FAR LESS than those in-between.

The whole thing makes me sick.

And making money on speculation and bulls**t, creating absolutely NOTHING, is at the core root of the economic crisis. Entitled m-f-ers!!!
schatsie
banks are more dangerous than standing armies
10:40 AM on 08/15/2009
But some people do get away with buying the boat and these are the people on WALL STREET who would not help out their brother if he needed a dime......
10:15 PM on 08/14/2009
Wall Street -- Why not tie your personal incomes to the ROI of your clients?? Do you have the nuggets??
10:30 AM on 08/15/2009
It does. Asset managers and hedge funds are paid performance fees tied to the returns of their investment funds.
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DiogenesOfAlaska
Mitt Romney for president - of the Cayman islands!
07:41 PM on 08/15/2009
Yes, and they often receive less than some of the sweethearts in large Zombiebanks or former investment banks.

Could that be because asset managers and hedge funds aren't playing with an implicit guarantee?

Hard to tell, isn't it? Almost impossible, in fact.

And as usual: THAT is precisely the problem. Who should carry the burden of proof here? The taxpayer? Aren't you laughing your a$$ off when even the NYC attorney can't get the most basic information without staging a revolt?

Some hypocrisy or what do you call it?
schatsie
banks are more dangerous than standing armies
10:42 AM on 08/15/2009
But then they would not be able to afford the $50,000 in private school fees or the 50,000 vacations in Europe or the SNOW LODGE in Utah....but but but......
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HUFFPOST SUPER USER
old timer 37
Retired CEO, engineer
04:11 PM on 08/14/2009
Bonuses are an easy way for inferior executives to temporarily keep things going, while they collect their own fat paychecks. The behemoths in banking (and other industries) must be broken into smaller entities by the government; as was done to Ma Bell decades ago. Those entities must be restrained from growing through mergers and acquisitions. That will restore some competition and diversify the risk so that no institution is too big to fail.

In addition a 90% tax rate should be slapped on all personal income over $500k (this would indirectly influence corporations to find other ways to compensate.... note that the increase in wealth concentration for the the top 0.01 % from 1% to 6% began as the tax rates on the top tax brackets dropped.)

Furthermore, all corporate charters should be limited to 65 years... by which time a corporation's resources must be sold off and funds returned to investors. Corporations are government constructs, the only ones with eternal lives! They started with 21 year lifespans... subject to review and renewal... but corporate money changed that. Every large corporation has a parasitic load; nature imposes term limits on all species to reduce their average load.

Top executives of public behemoths should be limited to 8 year terms.... after which they must leave the employ of that corporation.
10:35 AM on 08/15/2009
Good luck with that. You could guarantee that the US is excluded from future break through development in green energy, computer science technology, health care and all other industries.

Do you really think Google and Apple should fire their executives or are you just sitting around writing drivel.
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DiogenesOfAlaska
Mitt Romney for president - of the Cayman islands!
07:37 PM on 08/15/2009
Your argument is based on anecdotal evidence. And it is necessarily so, because there is no way you could make up any significant measure whatsoever that tells you something about the relationship between the innovative culture and the personal identity of a CEO in a firm.

And what's more: if you could it would mean that you have an enormous extra risk to consider when estimating the proper net present value of the firm. Namely the risk that your CEO gets hit by a bus.

Write some more drivel please, I'm having fun with your crap.
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DiogenesOfAlaska
Mitt Romney for president - of the Cayman islands!
06:43 AM on 08/16/2009
Don't you see the blatant contradiction in what you're saying?

How can you measure the value-contribution of an individual that you have stipulated to be singular and unique in the previous step in your argument?

The very notion that there could be a market (or a market price) for this kind of 'value-driver' is a fiction. It's the epitome of the thing on which you cannot put a price-tag.

I don't even think it is farfetched to call this original lie the 'incest-taboo' of the business world.
schatsie
banks are more dangerous than standing armies
10:49 AM on 08/15/2009
Wow that is really interesting about limiting the life of corporations, the tax ramifications would be serious.... also applying term limits to top executives would be very interesting....I wonder if GE's PCB mess would have happened if there were consequences like these..maybe, maybe not....
04:07 PM on 08/14/2009
Here is an apparently novel idea. Since these geniuses who invented the ultra sophisticated mortgage backed securities are also the ones who seem to be claiming these obscene bonuses, why don't we bundle up some of these extremely toxic assets and hand them over to these econo terrorists as their bonus. It gets the asset off the bank's books so they can move forward and gives these executrons exactly what they deserve. Payment in kind as it were.
schatsie
banks are more dangerous than standing armies
10:50 AM on 08/15/2009
You are precious, what a wonderful idea......give them to them based on the initial cost, if they make a profit then bully for them......
02:04 PM on 08/14/2009
Bonuses ARE THE GAME.

To get TARP money when your bets go bad, a bank has to have no money.

So any money they accumulate, they pay out in bonuses.

All these folks belong in jail for fraud.
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XME
Life is hard. After all, it kills you.
02:03 PM on 08/14/2009
I have nothing at all against bonuses to employees...IF THE COMPANY MAKING PROFITS.
10:37 AM on 08/15/2009
Are you in favor of Goldman Sachs and JPM being excluded from bonus scrutiny?
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XME
Life is hard. After all, it kills you.
09:36 AM on 08/16/2009
No, and am disgusted by that. Actually, I'm not in favor of "bailouts". I don't think our government should be choosing what private companies are "too big to fail" and which don't deserve "help".
schatsie
banks are more dangerous than standing armies
10:51 AM on 08/15/2009
I have nothing against bonuses if they are taxed as income and not at the 15% rate....and if they are based on reality....not the reality defined by the jerk circle....
11:37 PM on 08/15/2009
Umm, they are. Bonuses are taxed as regular income. Carried interest in a private equity firm, however, is taxed as a capital gain which in some ways, it is.
HUFFPOST SUPER USER
plumnelly
12:02 PM on 08/14/2009
The people who received and who continue to receive unwarranted bonuses took our economy and the world's economy to the brink while the rest of us were reeling from financial losses that will probably never be recouped. NO, they don't deserve bonuses , they deserve time in jail. Reward for corrupt and disasterous business decisions borders on insanity.
10:11 AM on 08/14/2009
I think the writer reviews the topic wisely. This is much more complex then this is tax payer money, no bonuses allowed.

If the U.S. government wants the firms they have invested in to be profitable, they must award profitable divisions. That means targeted bonuses at the divisions of firms like Bank of America that are making profits, performance bonuses, so they can retain top talent and pay off their government debts.

Obviously the banks made terrible decisions about risk regarding derivatives contracts and we are dealing with the consequences. Burning what we've bought by crippling their ability to retain talent does not solve this problem. What does is wise, enhanced regulation which focuses on risk-taking and leverage. While this is more difficult than political populism on bonuses, it is a meaningful long-term solution.
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HUFFPOST SUPER USER
old timer 37
Retired CEO, engineer
04:23 PM on 08/14/2009
Assuming that the banks know who or who isn't talented flies in the face of my experience (I was a CEO in hi-tech for 16 years). Most of the top executives aren't particularly talented, and judging who else is or isn't tends to be the last thing they do well. They pay to bonuses to maintain the status quo, because it takes real management to find and retain good people.... and the best ones are not motivated primarily by money, just as the best wives don't marry for money, while I assume that the best prostitutes do it stricly for money.

During the 50's and 60's when tax rates went up to 91%, bonuses were not the primary way to retain good people or to reward performance. An unintended consequence of lowering the top tax rates was to promote a concentration of wealth in the upper 1% of wage earners while inflating the Federal deficits and forcing the average consumer into debts (lent to him by that upper 1%).
11:40 PM on 08/15/2009
Sure, move the tax rate to 90%+ for people making a lot. Try to find other ways to motivate top talent. Great idea.

Watch Hong Kong and London become the world's financial centers and see our GDP dwindle.

In tehh 50's and 60's talent wasn't nealy as mobile as it is now.
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HUFFPOST SUPER USER
abbyrose86
05:41 PM on 08/16/2009
I couldn't agree more with your assessment of the "executive" culture. My experience of those who who benefited most financially aren't the "talented" managers but rather the well connected and yes men and women who always agree with the status quo perpetrated by the power hungry.

The conventional wisdom of the money as a the primary motivator of reward for talent is inherently flawed, as it removes other factors ingrained in human nature. Maslow in his hierarchy of needs theory, opined that once man's basics needs are met, man looks to other sources to fulfill himself, thus once safety and security are met, other motivational factors take over.

Other behavioral theorists and psychologists have lamented the concept of rewarding avarice with high financial reward as pandering to antisocial narcissistic behavior which is bad for society AND business in the long run.

Those motivated by innovation and opening up new paradigms and who may have different ideas are often seen as the enemy.

BTW, I particularly liked your comment about the best wives and best prostitutes and what motivates them.

thank you.
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DiogenesOfAlaska
Mitt Romney for president - of the Cayman islands!
06:30 AM on 08/16/2009
No. The appropriate answer is to wind down the risky business in the bailed out banks.

And the first step is to be happy as a child can be for every single one of the 'talented' traders who leaves.

To think you can get back to financial health by pumping up risky business (and that's what profitable business is) is the original sin of finance.

It is the precise reason why banks (in normal times and even more so in stressed times) are reluctant to extend credit to weak or uncertain firms. The risky firms keep the upside, the bank is stuck with the losses. This is credit 101. It's no different when you extend credit to banks - or refuse to.
12:02 AM on 08/17/2009
Actually there are a lot of parts of an investment, very profitable parts, that do not rely on risk generation at all. Examples include merger and financing advisors, research analysts, institutional sales, etc. These are actually the traditional rolls of investment banks and they add no risk to the balance sheet and can generate huge fees.

There are also people who are demonstrably better at geneating these fees than others. You want them and to get them, you are going to have to pay them.
09:39 AM on 08/14/2009
I don't mind the high finance industry paying bonuses for a job well done; however rewarding these miscreants with bonuses while the common people have to clean up the financial wreakage strikes me as evil.
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08:58 AM on 08/14/2009
Here is a REAL question regarding bonuses:

WHY, in the name of HELL, are these people being paid bonuses, when the rest of the country has gone through layoffs, pay cuts, no pay raises (not even cost of living), and no bonuses for 2009?! These dirtbags are the ones that not only ran our economy into the ground with "questionable" (at best) practices, but then proceeded to belly up to the trough for some bailout money?!!!
There needs to be SERIOUS criminal charges levied against these companies, CEOs, and accountants. Where is the retribution for the American taxpayer? We need to start investigating with a hammer....
11:41 PM on 08/15/2009
Please realize that Wall Street has also gone through a lot of layoffs, and pay was down across theindustry last year - virtually everyone who kept their job made a lot less.