CBS Corp. (CBS) directors decided to give Chief Executive Officer Leslie Moonves a $69.9 million pay package last year after assessing the competitive market for senior executive talent. The board defined that market as pay for CEOs at companies that are on average more than twice as large as CBS, and many in businesses far afield from media. Such lopsided comparisons aren’t unusual at U.S. corporations.

http://www.bloomberg.com/news/2012-04-26/ceos-earn-more-than-they-would-without-u-s-boards-showing-bias.html