A recent report claimed that "nearly 40%" of America's top-paid CEOs were failures, but the study's methodology leaves plenty to be desired, writes Steve Tobak. The simplistic attempt to divide bosses into successes or failures doesn't survive scrutiny, he argues, and he disputes several of the choices researchers made in parsing the data. "It's one of the more blatant examples of manipulating data to fit a politically expedient conclusion I can remember," he writes.

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