Oracle 18c

By using db<>fiddle, you agree to license everything you submit by Creative Commons CC0.

CREATE TABLE DEPT
       (DEPTNO NUMBER(2) CONSTRAINT PK_DEPT PRIMARY KEY,
	DNAME VARCHAR2(14) ,
	LOC VARCHAR2(13) ) ;
CREATE TABLE EMP
       (EMPNO NUMBER(4) CONSTRAINT PK_EMP PRIMARY KEY,
	ENAME VARCHAR2(10),
	JOB VARCHAR2(9),
	MGR NUMBER(4),
	HIREDATE DATE,
	SAL NUMBER(7,2),
	COMM NUMBER(7,2),
	DEPTNO NUMBER(2) CONSTRAINT FK_DEPTNO REFERENCES DEPT);
BEGIN
INSERT INTO DEPT VALUES
	(10,'ACCOUNTING','NEW YORK');
INSERT INTO DEPT VALUES (20,'RESEARCH','DALLAS');
INSERT INTO DEPT VALUES
	(30,'SALES','CHICAGO');
INSERT INTO DEPT VALUES
	(40,'OPERATIONS','BOSTON');
INSERT INTO EMP VALUES
(7369,'SMITH','CLERK',7902,to_date('17-12-1980','dd-mm-yyyy'),800,NULL,20);
INSERT INTO EMP VALUES
(7499,'ALLEN','SALESMAN',7698,to_date('20-2-1981','dd-mm-yyyy'),1600,300,30);
INSERT INTO EMP VALUES
(7521,'WARD','SALESMAN',7698,to_date('22-2-1981','dd-mm-yyyy'),1250,500,30);
INSERT INTO EMP VALUES
(7566,'JONES','MANAGER',7839,to_date('2-4-1981','dd-mm-yyyy'),2975,NULL,20);
INSERT INTO EMP VALUES
(7654,'MARTIN','SALESMAN',7698,to_date('28-9-1981','dd-mm-yyyy'),1250,1400,30);
INSERT INTO EMP VALUES
(7698,'BLAKE','MANAGER',7839,to_date('1-5-1981','dd-mm-yyyy'),2850,NULL,30);
INSERT INTO EMP VALUES
(7782,'CLARK','MANAGER',7839,to_date('9-6-1981','dd-mm-yyyy'),2450,NULL,10);
INSERT INTO EMP VALUES
(7788,'SCOTT','ANALYST',7566,to_date('13-JUL-87')-85,3000,NULL,20);
INSERT INTO EMP VALUES
(7839,'KING','PRESIDENT',NULL,to_date('17-11-1981','dd-mm-yyyy'),5000,NULL,10);
INSERT INTO EMP VALUES
(7844,'TURNER','SALESMAN',7698,to_date('8-9-1981','dd-mm-yyyy'),1500,0,30);
INSERT INTO EMP VALUES
(7876,'ADAMS','CLERK',7788,to_date('13-JUL-87')-51,1100,NULL,20);
INSERT INTO EMP VALUES
(7900,'JAMES','CLERK',7698,to_date('3-12-1981','dd-mm-yyyy'),950,NULL,30);
INSERT INTO EMP VALUES
(7902,'FORD','ANALYST',7566,to_date('3-12-1981','dd-mm-yyyy'),3000,NULL,20);
INSERT INTO EMP VALUES
(7934,'MILLER','CLERK',7782,to_date('23-1-1982','dd-mm-yyyy'),1300,NULL,10);
END;
/
1 rows affected

SELECT ename,
       PRIOR ename AS mgr_ename,
       sal,
       PRIOR sal AS mgr_sal
FROM   emp
WHERE  (LEVEL = 2 AND sal < PRIOR sal) -- salary is less than manager's salary
OR     (LEVEL = 1 AND mgr IS NULL) -- has no manager
CONNECT BY PRIOR empno = mgr


ENAME
MGR_ENAME
SAL
MGR_SAL


ADAMS
SCOTT
1100
3000

SMITH
FORD
800
3000

MILLER
CLARK
1300
2450

ALLEN
BLAKE
1600
2850

JAMES
BLAKE
950
2850

TURNER
BLAKE
1500
2850

MARTIN
BLAKE
1250
2850

WARD
BLAKE
1250
2850

KING
null
5000
null

JONES
KING
2975
5000

CLARK
KING
2450
5000

BLAKE
KING
2850
5000

ENAME	MGR_ENAME	SAL	MGR_SAL
ADAMS	SCOTT	1100	3000
SMITH	FORD	800	3000
MILLER	CLARK	1300	2450
ALLEN	BLAKE	1600	2850
JAMES	BLAKE	950	2850
TURNER	BLAKE	1500	2850
MARTIN	BLAKE	1250	2850
WARD	BLAKE	1250	2850
KING	null	5000	null
JONES	KING	2975	5000
CLARK	KING	2450	5000
BLAKE	KING	2850	5000