"Dell actually beat analysts' expectations Thursday when it
released the preliminary results of its earnings for the second
quarter of fiscal year 2008, but again opted against the
traditional follow-up conference call with company executives,
investors and the media.
"Dell has failed to file its last six quarterly earnings reports
and its last annual report with the SEC due to the company's
internal investigation into its accounting practices. The probe,
which was wrapped up earlier this month, found that Dell
accountants were regularly fudging quarterly earnings numbers as
far back as 2003 to meet or surpass Wall Street expectations.
Meanwhile, the SEC's own investigation continues..."