Not many company boards admit when their CEO had a bad year and needs a cut in pay. The Coca-Cola (KO) board decreased chief Mahtar Kent’s total compensation to $18.8 million from $22.4 million in 2008. The packages of the other top four managers at KO also fell.

Coke’s stock has not outperformed Pepi’s this year. There was no real improvement of earnings during 2009.

Better luck next year.

Douglas A. McIntyre

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