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While SEC documents indicate that the accounting irregularities at Lucent, Cendant, and MicroStrategy were primarily "abusive" earnings management schemes or outright fraud, all three companies began their abusive and fraudulent practices by engaging in earnings management schemes designed primarily to "smooth" earnings to meet internally or externally imposed earnings forecasts and analysts' expectations. Earnings management practices can be designed either to assist managers in fulfilling their obligations to stakeholders or to deceive investors. The SEC's concept of "abusive" earnings management suggests analytical approaches to uncovering such practices. In addition, the accounting profession has taken steps to educate accountants about earnings management practices and their effects and consequences.