Dell, several former executives, and its founder, Michael S. Dell, agreed on July 22 to pay more than $100 million in penalties to settle charges of disclosure accounting fraud filed by the Securities and Exchange Commission, reports the New York Times. The S.E.C. had accused Dell of misleading investors by using money the company received from the chip maker Intel to pad its quarterly earnings statements. Company executives, according to the S.E.C., relied on the payments from Intel to meet or surpass Wall Street’s expectations. Intel paid Dell in the form of rebates as part of an agreement to ensure that Dell would not use computer chips made by Advanced Micro Devices in its personal computers and computer servers, according to the civil charges. Those rebates are the subject of federal and state antitrust inquiries of Intel…