It's a big challenge for new management to have to come in and handle the crisis. They now have 28 days to certify all the data. It's not clear they can get everything done that they have to get done.

The biggest risk for IBM is not the restatement of revenues and growth, it's more the potential for a crisis of confidence.

This strikes me as a trial balloon, ... Management may be getting tired of the harping on the dividend so if they give investors a quarter of the cash to shut people up, then the company can get back to business.

There's clearly an acknowledgment at the management level that there's a pending crisis.

I often call it crisis management rather than case management.

Consider calling it a challenge rather than calling it a crisis.