Dell Delays Earnings Filing

Computer maker Dell filed with the U.S. Securities and Exchange Commission on Thursday to delay its third-quarter financial report, citing ongoing regulatory investigations into its accounting and financial reporting matters.

The SEC, the U.S. Attorney for the Southern District of New York, and the company's audit committee have raised questions about Dell's financial reporting, including its reserves and other balance sheet items that may affect its previously reported financial results, the filing said.

The company said in its filing that it has not made any determinations on restatements. It said it is cooperating with investigators.