The dataset available for download below includes information on backfilled compensation data.  For each observation we include our estimations of the type of compensation information that was backfilled, when it was backfilled, and the reason it was backfilled.  To use these data, you must have a subscription to the ExecuComp database.

Please feel free to contact me with any questions or comments about the data. For details regarding our construction of variables, see Gillan, et al (2016).


Download dataset 

Variable definitions:
co_per_rol
    The unique executive-firm ID used by ExecuComp

FiscalYR
    The firm's fiscal year to which the compensation data apply

Back_Salary
    An indicator variable set to one if that obervation has backfilled salary data

Back_Salary_Mgr
    An indicator variable set to one if that observation has salary data that was backfilled due to a manager addition to the firm

Back_Salary_Index   
    An indicator variable set to one if that observation has salary data that was backfilled due to a firm addition to an Index

Back_Salary_Client   
    An indicator variable set to one if that observation has salary data that was backfilled at the request of a client of Standard & Poor's

Back_TDC1
    An indicator variable set to one if that obervation has backfilled TDC1 data

Back_TDC1_Mgr
    An indicator variable set to one if that observation has TDC1 data that was backfilled due to a manager addition to the firm

Back_TDC1_Index   
    An indicator variable set to one if that observation has TDC1 data that was backfilled due to a firm addition to an Index

Back_TDC1_Client   
    An indicator variable set to one if that observation has TDC1 data that was backfilled at the request of a client of Standard & Poor's
 
Year_Back_Salary
    The year in which that observation's salary data first appeared in ExecuComp

Year_Back_TDC1
    The year in which that observation's TDC1 data first appeared in ExecuComp