参考答案：B

解析：

Securities and Exchange Commission (SEC) filings are available from EDGAR (Electronic Data Gathering, Analysis, and Retrieval System, www. see. gov). These include Form 8-K, which a company must file to report events such as acquisitions and disposals of major assets or changes in its management or corporate governance. Companies' annual and quarterly financial statements are also filed with the SEC (Form 10-K and Form 10-Q, respectively).