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The usual caveats about data.

The data in this issue is drawn from company proxies, annual reports, and prospectuses. As a general rule, public companies are now required to disclose compensation information for their five highest-paid employees, including details of long-term earnings (primarily net gains from the exercise of stock options). Despite the new SEC guidelines, these documents do not always report compensation data in a completely clear and consistent fashion. We've tried to catch as many glitches and misinterpretations as possible, but no doubt a few errors slipped through.

We should also point out that, strictly speaking, the 220 individuals in this listing aren't necessarily the industry's highest-paid executives. Rather, they are the highest-paid in their respective companies. There are certainly dozens of senior managers at Microsoft, Lotus, Novell, and other big companies who earn more than the best-paid employees at many smaller companies. That's an important distinction: The data we present here doesn't necessarily reflect industry trends or overall salary levels for particular job titles.

Finally, our data is based on reports for company fiscal years 1991 and 1992. In many cases, individuals have since switched jobs or companies, or their companies have undergone dramatic changes in revenues, profitability, or valuation. Compensation that seems outrageously high (or low) by the standards of mid-1993 may in fact have been much more reasonable when the company closed its books for its last fiscal year.
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Copyright 1993, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Title Annotation:data collection methods for software industry executive salary survey
Date:Jul 20, 1993
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