This pairwise dataset provides the measure of CEO pay structure similarity developed by Cabezon (2024), "Executive compensation: The trend toward one-size-fits-all," between each pair of firms in every year between 2006 and 2019.

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          ** Please cite the following study when referring to this data:

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• Cabezon, F., 2024. Executive compensation: The trend toward one-size-fits-all. Journal of Accounting and Economics, p.101708. [download paper]

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