Basic Format:

Author. (Date). Document title. Retrieved from (File Name and number--if available--and any other information needed to trace the report)

When the company is the author:

Example 1

General Electric Co. (2009). SEC Form 10-K for the Year Ended December 31, 2009. Retrieved from Lexis-Nexis Academic database.

In-text citation: (General Electric Co., 2009)

Example 2

Twitter, Inc. (2014). SEC Form 10-K for the Year Ended December 31, 2013. Retrieved SEC EDGAR website https://www.sec.gov/edgar.shtm

In-text citation: (Twitter, 2014)

When the company is not the author:

Disclosure Incorporated. (2009). International Business Machines: Disclosure report. Retrieved from Lexis-Nexis database.

In-text citation: (Disclosure Incorporated, 2009)

From a free website:

Texas Instruments. (2010). 2010 Annual Report to Shareholders. Retrieved from http://www.ti.com/corp/docs/investor/ar10/index.html

In-text citation: (Texas Instruments, 2010)