Dell says it will delay 3rd-quarter earnings filing

Computer and server maker Dell Inc. said Thursday it is delaying the filing of its full third-quarter results as it continues to investigate some of its accounting practices.

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In a document filed with the Securities and Exchange Commission, Dell said it was delaying its quarterly report for the period ended Nov. 3 because of questions raised during investigations by the SEC and the U.S. Attorney for the Southern District of New York.

The investigation covers reserves and other balance sheet items that could affect previous results.

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The company said it is cooperating with investigators is committed to resolving the issues raised in the probe. Dell did not say when the report would be filed.

Shares of Dell fell 34 cents to $26.53 in aftermarket trading, after adding 80 cents, or 3.1 percent, to close at $26.87 on the Nasdaq. The stock has ranged between $18.95 and $33.20 over the past year.