A debate has been growing regarding executive pay and performance. While many financial-research companies, such as Oberatt, hold that pay should be correlated with performance, this is often not the case. For many companies in the S&P 100, the performance of the company does not necessarily impact the pay of the CEO. Obermatt, by calculating and comparing the profit and shareholder returns of companies, has compiled a list of the "most over- and underpaid" CEOs. Among the list of the most overpaid were Hewlett-Packard’s CEO, Mark Hurd and Ray Irani, the CEO of Occidental Petroleum. Steve Jobs was listed as the most underpaid CEO with Eric Schmidt of Google coming in a distant second.