The board could have informed Michael Dell that if he wanted to stay on as CEO he needed to claw-back his stock option gains attributable to the allegedly fraudulent accounting, but it did not.

FORBES: Magazine Article

If investors, who usually prefer that comparable companies use the same accounting, ask Pepsi to show stock option expenses for 2002, grants made in the last quarter when Pepsi's stock was riding high would take earnings lower.

FORBES: Magazine Article