Financial documents are good resources to use in a business-related research paper, as they often provide statistical facts and company policies that can help strengthen your discussion. American Psychological Association style dictates a specific format when citing these sources.
Most financial documents will not provide an author's name, which is a variation from other APA sources. Instead, the name of the company is the first point in the citation and should be listed alphabetically along with the rest of your sources: Name of company. (date of report). Form or filing title. Retrieval date from the title of the database or Web address. The title should be italicized, for example:
Intel. (2009). 2009 Annual Report. Financial Statements. Retrieved September 28, 2010 from http://www.intc.com/intelAR2009/financial/operations/index.html.
In the absence of an author's name, the name of the company will once again identify the resource. When using the company name in the sentence, immediately follow this with the date in parenthesis. If you do not mention the name of the company, end the sentence like this: (Name of Company, Date).