In his analysis of the Dell fraud for Forbes, Edward Hess comments:

"Too often, the market's maniacal focus on creating ever-increasing

quarterly earnings drives bad corporate behavior, as it apparently did at

Dell. That behavior produces non-authentic earnings that obscure what

is really happening in business. Short-termism can result in a range of

corporate and financial games that may enrich management at the

expense of market integrity and efficient investor capital allocation."