What about the work environment? Working in a cube farm with the cheapest kind of free coffee is a lot worse than working for a company that has free Starbucks/drinks/food and that gives you a private office and lets you work from home whenever you want.
What about the interview process? I would rather work for a company that puts me through interview hell than one that just says "you've got the job."
The problem with these authoritative lists is that they're anything but.