True, but the relationship is certainly not linear and not a Markov process. Also, the $$$ a company makes are rarely directly translated to incentives for developers. I remember a case where a company was doing an OK engineering/product job, but had problems with sales. Then a new sales driven CEO came into place and for the next 3-5 years the company had great financial results, while at the same time eroding the engineering culture (who cares if money is flowing anyway). Then that guy left and the next CEOs had to take care of the mess.