I suspect that IBM has two, related problems.

Like all companies of its sort it is expected to show significant
earnings-per-share growth from quarter to quarter.  When it does not
its share price suffers, and it feels strong pressure to restore
earnings growth.

It has addressed this problem using 1) share buybacks, which reduce
the denominator in earnings-per-share calculations, and 2) expense
cuts, which in the short term raise the earnings numerator in the same
calculations.

If the new mainframe models that are shortly to appear raise IBM
revenues significantly the climate for significant mainframe-related
software investments within the company will probably improve, at
least in the short term, as it has in the past.

Anything more is not very likely.  Very short-term thinking is now the
norm in the financial community; and IBM's senior management is aware
that it is, among other things, a bouc émissaire available for
sacrifice/replacement if that will make important outsiders feel
better about the company.  (Target's replacement of its CEO, announced
in this morning's Times, will propitiate "the analysts" in the short
term; but iit does not do much to address Target's real problems.)

John Gilmore, Ashland, MA 01721 - USA

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