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Roger Martin

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What CEOs and Hedge Funds Don't Want the 99% to Understand

Posted: 01/14/12 07:12 PM ET

Zuccotti Park may be emptied and the Wall Street no longer occupied, but the anger of the 99% hasn't abated one iota as they watched CEOs cash in on the recovery and hedge funds make money hand over fist whether the market is going up or down. This shouldn't be a surprise. The fact is, because of the structure of their compensation, CEOs are rewarded for share price volatility not share price performance. And hedge funds make big money on the volatility that CEOs are incented to produce. So while the volatility of the past five years has devastated the lives, savings and pensions of vast numbers of the 99%, it has served CEOs and hedge fund managers very well indeed.

To understand the perverse structures, let's compare the compensation of two hypothetical CEOs, Bill and Sally, appointed on Jan. 1, 2007 and retired five years later on Dec. 31, 2011. The average US large company CEO has a compensation package of approximately $10 million/year made up half of salary/bonuses and half of stock-based compensation, so that is what we awarded Bill and Sally. Typically, the stock compensation is awarded annually on Jan. 1 of each year. If it is in the form of restricted stock, it vests as of retirement. If it is in the form of stock options, they typically must be exercised at the time of retirement. So that is how we structured their stock-based compensation.

It was a wild ride during Bill's and Sally's time. The S&P 500 (which accounts for 75% of US market capitalization) was 1,416 when they took over, shot up to an all-time high of 1,565 on Oct. 9, 2007, then plummeted in the fall of 2008 and bottomed out on March 9, 2009 at 676, then rose to the close of 2011, finishing at 1,258 -- 80% of that all-time high.

CEO Bill managed the company as if it was a proxy for the stock market; its stock followed the S&P500 exactly with the huge ups and downs. On January 1, 2007, his stock price was $100/share, making the share price at the beginning of 2008-2011: $102, $66, $80, and $90, respectively. When he retired, the price was $89. So in five years, he took his shareholders on a wild ride and ended up losing 11% of the investment of the shareholders who stuck with him the whole time.

CEO Sally was able to buck the market trend. She managed carefully and proactively and somehow kept the stock stable at $100/share from 2007 through to the end of 2011. So against the backdrop of five wild years in the market, she avoided giving shareholders scary ups and downs and left them with their investment whole -- 11% better than the market performance and 11% better than Bill.

Who is the more valuable CEO? Whose compensation should be higher? Should it be Bill, whose shareholders experienced massive volatility and a net loss of 11% over the period? Or should it be Sally, who avoided ups and down, protected investors' capital and ended up 11% higher than Bill? The answer, of course, is obvious -- Sally with both better returns and lower volatility. She should have made a hell of a lot more.

But that is not the way it works out in crazy America. Over the period, Bill made $57M in compensation to Sally's $50M if their stock-based compensation was in stock options; $51M versus $50M if it was restricted stock. It seems impossible: how could the valuations end up there when Sally's stock was 11% higher on the day the stock-based compensation was valued? It is primarily because of the huge value of Bill's stock-based compensation given to him on Jan. 1, 2009 when his stock price was languishing at $66.

Therein lays the fundamental problem eating away at the core of American capitalism -- and generating anguish of the 99%. American CEOs are paid to generate volatility -- so they did just great over the last five years while the 99% took it in the teeth. And that wasn't some kind of accident -- it is inherent in the current system.

The 99% would love nothing more than slow and steady growth, but that is not what maximizes incentive compensation for corporate executives. As far as CEO compensation goes, under the current stock-based compensation model, it is unambiguously better to have your stock plummet and then partly recover than to have the stock price stay steady over the same period. In fact, the most bloody-minded and self-interested CEO would be wise to drive its stock down immediately after taking over -- and blaming the prior administration for all the problems found -- and then get the stock back to the initial level. The CEO will make a small fortune doing that -- while shareholders make nothing -- and it is a lot easier than producing stock price increases from the initial level.

Though they wouldn't want to admit it, the crash of 2008 wasn't all that bad for the vast majority of big-company CEOs. With the exception of those few CEOs who were sacked, most had terrific air cover: "Our stock may be down 50% but so is everybody else. Really, I'm doing well, all things considered." Even better, CEOs got tranches of stock grants at super-low prices -- in some cases lots of them to keep the CEOs from being depressed that their existing options were "so far underwater." As the market dragged their stock prices up with everyone else's, these CEOs made out like, well, bandits.

Stock-based compensation has produced a volatility machine and that volatility is wrecking the American economy, while it makes CEOs and hedge fund managers rich. The crash of 2008 wasn't a rogue event and it will happen again as long as our rogue system of executive compensation stays intact.

 
 
 
Zuccotti Park may be emptied and the Wall Street no longer occupied, but the anger of the 99% hasn't abated one iota as they watched CEOs cash in on the recovery and hedge funds make money hand over f...
Zuccotti Park may be emptied and the Wall Street no longer occupied, but the anger of the 99% hasn't abated one iota as they watched CEOs cash in on the recovery and hedge funds make money hand over f...
 
 
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04:10 PM on 01/20/2012
Stunning piece! & I agree with you Mr. Martin, "The crash of 2008 wasn't a rogue event and it will happen again as long as our rogue system of executive compensation stays intact."

That the compensation structure is now 'perverse' is clearly evidenced by the information you've presented here. That this structure is now 'obscene' becomes evident when you consider/contrast/compare the pace at which CEO pay has risen since 1990 (this is not ancient history) against the pace at which the minimum wage has risen:

"Ratio of CEO pay to average worker pay now 411-to-1
• Since we first started tracking the CEO-worker pay gap in 1990, it has grown from 107-to-1 to 411-to-1 in 2005. Today’s gap is nearly 10 times as large as the 1980 ratio of 42-to-1, calculated by Business Week. If the minimum wage had risen at the same pace as CEO pay since 1990, it would be worth $22.61 today, rather than the actual $5.15."

http://www.faireconomy.org/files/ExecutiveExcess2006.pdf
http://www.faireconomy.org/files/executive_excess_2008.pdf
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Dandy12
Moderate, Progressive fiscal conservative.
03:27 PM on 01/16/2012
Most of them don't want the rest of us to know the virtual nub of a really short stick the majority of the 99% are getting these days.
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Y Woodman Brown
live & let live
08:14 PM on 01/15/2012
The difference in these two CEOs stock compensation isn't really even worth thinking about. On average, it only amounts to a 7% discrepancy. On $50-mil.--who cares?

It's the stock itself that ought never have been paid. That stock/money = incentive only. At a base salary of $25-mil over 10 years, no incentive whatsoever ought be required...especially if it makes no appreciable difference whether one CEO is smart and careful while another doesn't even bother.

Quite frankly, one could have taken a bus boy out of the company cafeteria, given him a six-week certification course to become a stock-broker and placed him raw into the CEO's position with the instruction to learn as he goes and try not to screw-up. This kid could have been paid only $1 mil over the entire ten years and would have produced results no better or worse than Sally or Bob.

Perhaps the biggest secret which CEOs don't want you to know is this: their position could just as easily be performed by a chimpanzee tossing a coin.

I'd be more than willing to bet $10,000 on that...and I'd be happy to implement the experiment to prove the point.

On average they are employee for five years. Good CEOs ought be in office twenty years--if there were actually valuable. However, they aren't--they're largely shooting craps and as replaceable as an oil filter.
12:34 AM on 01/16/2012
Ive said in the past I could have done just as well as them.It's been gambling in my eyes and still is.
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metogamekun
non-violence takes guts
05:35 AM on 01/16/2012
There's a huge difference between a CEO who starts a company and grows it as her own and one of the dozens of musical chair CEOs whose only motivation is to line their own pockets.
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Kai-HK
Don't Share My Wealth! Share My Work Ethic!
08:11 PM on 01/15/2012
Mr. Martin:

Thanks for pointing out that the owners of the company determine what the CEO is paid based on market fundamentals. This is the way that it should be.

Though I am not sure why you are making this a 1% v 99% issue since a majority of Americans own some stock, either directly or through their 401K, pension, etc.

And why do you call the 99% the 99%, less than a third of Americans want anything to do with a group that claims to be ‘the 99%’., better to call them the ‘uneducated 30%’ or the ‘not-listened-to 30%’.

There is nothing wrong with the way CEO’s are priced since the people paying them are the shareholders and if they are fine with their CEO getting windfall profits then what does that have to do with anyone else?

Kai
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Joe Padilla
Ever hear of a credit union crisis?
11:34 PM on 01/15/2012
It just depends on whether or not the company produces something or is just some 100% insured by the government bank.

If they are just renting the governments balance sheet with a small amount of equity then they don't deserve anything other than a government salary similar to Obama.

Steve Jobs get's what he makes.

Jamie Dimon can go pound sand for $400K per year.
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Kai-HK
Don't Share My Wealth! Share My Work Ethic!
08:18 PM on 01/16/2012
Joe:

You state, ‘It just depends on whether or not the company produces something or is just some 100% insured by the government bank.’

Actually they do not have to produce anything. They could be, in fact, wealth destroying…but as long as the shareholders support the CEO, it is their company and their money and they can do what they want with it. let me guess, you do not believe that over 50% of Americans should have the natural rights of liberty and property? Typical statist progressive.

I agree with you though that the government should get out of the wealth transfer and insurance business. They should not insure auto union, public union pension funds, bad life decisions of people on welfare, unemployed people, people that build their houses under seal level in New Orleans, green energy, old people, poor people, disabled people, and even the occasional bank and wall street firm. Thanks for supporting me on this point about getting government out of the take and redistribute business.
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Kai-HK
Don't Share My Wealth! Share My Work Ethic!
08:18 PM on 01/16/2012
You state, ‘If they are just renting the governments balance sheet with a small amount of equity then they don't deserve anything other than a government salary similar to Obama.’

Are you talking about the auto unions, subprime borrowers, green energy companies, high-speed rail, public housing. I agree, anyone that is getting this type of government help should not be allowed to collect wages. It is almost like you are in my mind…you must really hate the government more than I do.
You state, ‘Steve Jobs get's what he makes.’

As do most of the 1%. Thanks for making that clear. Most millionaires are self made.

You state, ‘Jamie Dimon can go pound sand for $400K per year.’

Or his bank could have probably been one of the only two three banks to come through the crisis nearly intact and have even a bigger paycheck…the government robbed him of being able to compete in a largely competitor less market.

To be clear, I have no getting the government out of the insurance business…all of it!

Kai
The Joler
nil sine labore
02:03 AM on 01/16/2012
You can't really believe that the average shareholder has any control over the companies in which their funds are invested, or that they are happy with the performance of CEO's in general do you? In theory the board of directors are supposed to represent the interests of shareholders. In reality Directors and CEO's neither of whom directly invest their own money in the businesses they run have long since interposed their interests for those of the shareholders. Where do you think the whole cult of the celebrity CEO comes from. It is a con from start to finish.
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Kai-HK
Don't Share My Wealth! Share My Work Ethic!
08:22 PM on 01/16/2012
You state, ‘You can't really believe that the average shareholde­r has any control over the companies in which their funds are invested, or that they are happy with the performance of CEO's in general do you?’

Sure they are. I love my 401K. I WANT exposure to the market since in general it pays out at a higher rate than a defined befit plan. I can move my investment profile anytime I want if I feel that a company or industry or CEO is not performing to my expectation. Something I cannot do in a defined contribution plan…which pay less and are worse, in general.

401Ks are better the poor too.

You state, ‘In reality Directors and CEO's neither of whom directly invest their own money in the businesses they run have long since interposed their interests for those of the shareholders.’

So you claim.

Kai
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aliceandthecat
the most curious thing I ever saw
06:21 PM on 01/15/2012
Jan 20th. Send a message to Wall St. National Day of action to protest Citizens United.

http://movetoamend.org/start-group

In Phoenix AZ
Maricopa County, an affiliate of Move to Amend, is holding a citizens gathering at the Sandra Day O’Connor Federal Court House, 401 W. Washington Street on January 20th from 11am - 5pm.
02:51 PM on 01/15/2012
The author doesn't know what he is talking about. CEOs are hired and paid to generate growth, period. That is what they focus on. Don't believe me? Go out and talk to some.
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TraceyES
05:43 PM on 01/15/2012
The point, if you read the article, is that the long-term goals of the company take a backseat to personal compensation, which benefits from volatility.
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Joe Padilla
Ever hear of a credit union crisis?
11:36 PM on 01/15/2012
And risk to the taxpayers. They have to weight growth to risk. Otherwise anyone can make a balance sheet look good for a few years and then walk away from the inferno.
Genders
Love, Tolerance, Enlightenment
02:12 PM on 01/15/2012
No, no, no. Sorry. The problem is not stocks, stocks are a great way to create companies and motivate workers to make it succeed. There would have been none of silicon valley and computers huge boom and all the workers who became millionaires.

The real problems are insider trading, poor regulation of compensation, and

low taxes on compensation.

With high taxes on compensation from the richest folks, say Ike 50% over a million and 90% over a billion, even the high fliers admitted they spent more time with their families. Sounds like a good thing. And there were plenty of super rich folks and the USA became the strongest economy in human history with those rates. CEO keep the money in the business rather than take another million dollars at 50% tax rates.

Our economy is a human construct, and it has flaws, the biggest being that lots of money make even more money, those runaway feedback concentrates, clots the money in too few hands, about 1000 families, new monarchs.

Progressive income tax including capital gains, is the cure for that.
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new beginning
Practice random acts of kindness-change the world
01:56 PM on 01/15/2012
One of the ways that this article misleads is in the allegation that the average CEO compensation is $10 Million per year.

Cleverly omitted is the fact that it is unusual for CEO's to be compensated in that range.

This is another attempt to randomly inflame.
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SmileAndActNice
Utilitarianism, the -ism that works.
02:37 PM on 01/15/2012
Forbes magazine indicates that the blogger was indeed in error ... he *lowballed* the compensation figure. Its more than 10 million on average, not less as you imply.

http://www.forbes.com/2008/04/30/ceo-pay-historic-lead-bestbosses08-cx_sd_0430flash.html

For 2005 - 2008 average compensation was in the 11 - 16 million range. Not 10.

But what do they know, they are just Forbes magazine.

A random internet board warrior with no citations is a much more trustworthy source.
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new beginning
Practice random acts of kindness-change the world
06:03 PM on 01/15/2012
Uh huh. Put up a link that has no bearing on this particular article, think no one will notice that you are comparing apples and oranges. And then smugly pat yourself on the back and randomly disparage someone else......

LOL - joke's on you, kiddo!
01:18 PM on 01/15/2012
“The 99% would love nothing more than slow and steady growth”

The illusion that it is possible to have risk free incremental growth is addressed in Nassim Nicholas Taleb two bestsellers: “The Black Swan” and “Fooled By Randomness”. In practice, history is disruptive. The belief that risk can be engineered out of systems leads to a willful blindness to dangers. People wanted to believe that buying a house was always a safe investment. Investors wanted to believe that government debt or AAA rated mortgage securities would always be safe investments. The love of slow and steady is the enemy of safety. This is how Madoff worked his scam - love of steady and non-spectacular returns led to a willful suspension of scepticism by his victims.
ColoradoPete
End of term coming.......
01:09 PM on 01/15/2012
This article, and the pro forma examples used to make the author's twisted point, isn't worth commenting on. There are so many variables in the way corporations compensate their people, provide stock and bonus incentives, and adjust for declines in stock prices, that it is nearly impossible to conclude anything from the generalities this author provides............
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spinotter11
Spinning through life and trying to understand it.
02:28 PM on 01/15/2012
But the larger point that churning and volatility are good for the compensation of top CEOs, what wisdom can you shed on that point?
ColoradoPete
End of term coming.......
03:00 PM on 01/15/2012
Thanks for asking. I serve on a NY Stock Exch. company board, and was a senior executive myself for many years before retiring.

I know of nothing that "churning" and "volatility" would do to help CEO compensation of most companies. And I've never been in a company environment in over 40 years where anyone would hope for volatility, because our job is to maintain, and grow, stock value, not to "churn" it.

What's confusing about this article for most readers is that the author also talks about Hedge Funds and pay for those people where I could understand that "churning" of stock prices in the market can lead to good income if the hedge fund is on the right side of the trades - and that could lead to big compensation numbers. But hedge funds are a very small percentage of all companies in the public marketplace.

All that said, is it possible to put together a scenario, like the author did, where stock options are issued at one price, the stock tanks and a year later new options are issued at a lower price, and before either option grant expires (like 7 years) the stock recovers and the executive makes money on both - yeh, that can happen. But it is more common that the stock price tanks and doesn't recover, and the options become worthless.

Thanks............
jlm11579
There's got to be a better way...
01:08 PM on 01/15/2012
I agree with the idea that market volatility is , ironically enough, seen as an opportunity for those who make money off the swings in value. I was at a party just recently and had a currency trader say exactly that.

I would add an historical element to the picture, however, which, I think,many overlook.

The widespread use of 401's/IRA's/Keough plans had a profound effect in the financial world in that it turned millions of average Americans into investors and brought a flood of money as well.....all looking for upward returns. That trend took root back in the '70's and I've come to believe an unintended effect was that it made American CEO's more focused on stock price, profitability and short term returns......much to the detriment of society. It also gave too much power and attention to financial analysts, who forecast the ups and downs of these companies.

On the surface, these were well-intentioned financial instruments that brought investing to a mass audience. But I contend that these instruments were also the starting point that created the initial pressure on both top management and the financial community to produce ever-increasing returns.

Somewhere along the line, common sense, the common good, and, ethics.....were cast aside.
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spinotter11
Spinning through life and trying to understand it.
02:29 PM on 01/15/2012
That is the fatal flaw of capitalism, that too much is never enough.
ColoradoPete
End of term coming.......
01:05 PM on 01/15/2012
Fund manager compensation that is taxed at the 15% capital gains rate needs to be changed. Congress should consider altering the income tax on these individuals to give a base level at 15%, and anything above that should be taxed at the higher rates applicable to ordinary income.

I don't believe that it was the intent of the tax code legislation that created the 15% capital gains rate to allow individuals to earn huge incomes that could be maneuvered into a capital gains designation.

Congress should consider other revisions to the tax code to the extent we can identify other unintended consequences............
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spinotter11
Spinning through life and trying to understand it.
02:30 PM on 01/15/2012
Ready to run the gauntlet of the lobbyists?
ColoradoPete
End of term coming.......
02:52 PM on 01/15/2012
I'm a conservative, and that's a fight I'd be willing to have.....thanks.
12:57 PM on 01/15/2012
To be certain, how a Board structures a CEO's pay scheme is an important catalyst for dictating day-to-day management strategy, however, it can hardly be blamed for the widespread volatility experienced in the market in the months following the housing crisis. Volatility is a measure of risk, and fluctuations in stock valuations are the norm, even if they have been outsized in the past 3 years. What is important is that lay investors comprehend that stock price fluctuations are routine, and that panicking and selling stock is the worse thing they can do. Diversify your portfolio through a broad-based ETF, don't hawkishly watch Jim Cramer and rest easy at night. Otherwise, if you don't have the nerve to invest in the market, put your money in a bank CD.
12:56 PM on 01/15/2012
If I understand Roger, I believe what he is saying is that CEO's are intentionally driving their stock price down, then being granted stock options at lower strike prices, and then letting the company resurface in order to enrich themselves. There are at least a couple of problems with Roger's argument. First, is that there is a Board of Directors in the entire country that would either be so negligent as to allow this alleged stock manipulation to occur, or corrupt enough to be complicit in the scheme. The Board of Directors is the final authority when it comes to granting executive stock options. Executives, such as CEO's, can come under enormous pressure to maintain stock prices in the short and long term. What Roger has outlined in his article amounts to nothing more than a "scheme." Unfortunately, Roger offers no specific examples of this scheme taking place, a scheme which if detected by a competent Board of Directors would be cause for immediate dismissal of any executive. Roger's argument, to really take hold, needs actual examples beyond a fictious example of "Sally and Bill" to gain any real traction. Executive compensation schemes can be structured in a myriad of different forms, perhaps each being different from the next. Some Board's may structure a CEO's compensation scheme to encourage him/her to take more risk, whereas another company may grant "in-the-money" options in order to encourage the executive to pursue a more conservative strategy.
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SmileAndActNice
Utilitarianism, the -ism that works.
02:49 PM on 01/15/2012
What would happen to the argument you just made if the board of directors was beholden to the CEO? If he had power over them?

Well guess what. Many Boards of Directors are presided over by the CEO. It is not unusual for the CEO to *put people on the board* ... allowing CEO's to litterally stack the boards in their favor.

http://www.questia.com/googleScholar.qst?docId=5000356368
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Second, work on the subject reflects the fact that not all researchers agree that the board actually evaluates the CEO's performance (e.g., Allen, 1974; Geneen, 1984). In this view, because board members are often chosen by the CEO, it is believed that the board seldom asks penetrating questions, and the actual power to hire and fire lies with the CEO who can replace board members. According to supporters of this view, the CEO influences the selection and retention of directors. As Lorsch notes: "Because the CEO controls the discussion process, he or she can ignore the toughest kinds of questions ..." (1989: 79). Directors are often coopted (Bazerman and Schoorman, 1983). Only those candidates who "can work with" the CEO are initially "handpicked" (Pfeffer, 1972). Once elected, directors owe their allegiance individually to the CEO. Each, in his or her own self-interest or as a form of reciprocity, will do nothing that might lead to dismissal (Allen, 1974).
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vidtrainer110
Fear is the tool of tyrants
12:53 PM on 01/15/2012
CEO's get paid no matter what happens, mediocre or not. High CEO compensation in the form of stock dilutes share holder value, regardless of stock price. Do we really need anymore information than that to understand that we need serious reform/regulation?
Perhaps it is time for individuals to get out of the markets and to push pension funds to do the same. Why continue to support and invest in such a corrupt system? It seemed to work when customers walked on big banks to credit unions. Maybe we could find other investments that are not so manipulated.