$$ Cash salary $($SALARY$)$

$$ Cash bonus $($BONUS$)$

$$ Stock awards $($STOCK$\_$AWARDS$)$

$$ Option awards $($OPTION$\_$AWARDS$)$

$$ Non$-$equity incentive compensation $($NONEQ$\_$INCENT$)$

$$ Change in pension value $($PENSION$\_$CHG$)$

$$ Other compensation $($OTHCOMP$)$

$$ Executive Age $($AGE$)$

$$ The Compustat company identifier $($GVKEY$)$

$$ The Execucomp unique executive ID number $($EXECID$)$

$$ The fiscal year $($YEAR$)$

$$ The executive$$s gender $($GENDER$)$

$$ A variable for whether the executive is the CFO $($CFOANN$)$ or CEO $($CEOANN$)$

The dataset has $151,257$ observations.