Methods
Data Sources
Executive rosters were hand-collected from annual reports, SEC 10-K filings, and DEF 14A proxy statements for S&P 500 firms from 1993–2020.
Labeling & Role Schema
Titles were harmonized using an iterative rule set and fine-tuned large language models into six managerial role groups and twelve hierarchical levels (e.g., VP → SVP → EVP → SEVP → President → CXO).
Quality & Limitations
Disclosures vary by firm and year. While filings are authoritative, they reflect public disclosures and may not perfectly mirror internal structures. We include standard identifiers (CUSIP, GVKEY, ticker) to facilitate merging with external datasets.