"Section 953(b), the other shoe waiting to drop, will arguably generate more headlines [than pay-for-performance], highlighting wage disparity by requiring the reporting of a ratio of CEO or 'principal executive officer' pay to that of his or her company's rank-and-file employees.... Depending on whom you ask, these new disclosures are either yet another unjustified incremental addition to a CFO's financial reporting workload or a valuable enhancement of transparency that will benefit investors."