They are. I know they are being sued by share holders right now, unless it has been settled.
The reason is Dell was making money on kick backs, not its operations. As such the share price should not as been as high and also the information dell released would then be tainted.
"Shortly after the resignation of its chief executive, Dell reeled from another blow as a group of investors filed a lawsuit alleging that the company had used illegal accounting methods to hide secret kickback payments paid by Intel.
The payments from Intel were meant to ensure that Dell used only Intel processors in its PCs, according to the suit. The investors filing the suit Wednesday asked the U.S. District Court in Austin, Texas, to give the case class-action status, saying that Dell shareholders were harmed when Dell inflated its profits."