Shorting Should be Banned

Awaiting Apple Earnings and Guidance

Apple shouldn't adjust their accounting to carter to analysts; they are too fickle a bunch.
Today a couple of them upgraded RIMM because of the imminent launch of the BB Storm; no mention of the impact of the economy on consumer sending. At least of these analysts recently citied economic concerns as the reason for cutting AAPL.

Awaiting Apple Earnings and Guidance

If the stock is expect to go lower, why would the company want to buy back stock at these prices?

Awaiting Apple Earnings and Guidance

Apple already forecasted lower gross margins for 2009, and growth in the year in the current economy will not be at the levels of the past year.
So, revenue growth should be expected to slow (even if unit growth is maintained) and earnings should be expected to shrink.

Awaiting Apple Earnings and Guidance

Last year Apple reported $1.76/share earnings in Q1 when there the economy was is decent shape. The expectations of Apple guiding to to $1.74/share in the current Q1, given the current state of the economy is grossly unreasonable.

What Pushed the SEC to Tighten the Rules - Now?

Shorting should be Banned. Period!