Firms began turning executives into major shareholders which would entice them to cater to shareholders because they would also gain more money (Denning, 2013). Shareholder value caught on and became the conventional wisdom and the status quo of large firms. The magic of shareholder value worked, however, financial tricks were eventually made public which caused a decline in the rate of return on assets and on invested capital of US firms. Sure executive compensation was skyrocketing but corporate performance declined (Denning,