Where top corporate pay is concerned, it pays to count.
"Pay for failure" sounds like what it is--a way of looking at compensation of top executives at companies where financial performance is low. Many top U.S. companies made this unfortunate list compiled by The Corporate Library, a research group, last spring, including Dell, Verizon and Ford Motor.
On the brighter side, the same group did a "pay for success" list in 2006, where compensation for top management was a bargain considering corporate performance. Those winning companies included Whole Foods Market, Nordstrom and Auto Zone.
--Noel Rubinton