Citing Grey Literature: Government Reports and Financial Statements

"Grey literature" refers to research that is either unpublished or published in a non-commercial form. This includes government reports, policy statements, and corporate financial filings. While these aren't peer-reviewed journals, they are primary sources of immense value for students in business, law, and political science.

Financial Reports (10-K and 10-Q)

Publicly traded companies in the US must file annual (10-K) and quarterly (10-Q) reports with the SEC. When citing these in AMA or APA, the "Author" is typically the corporation itself (e.g., "Apple Inc." or "Microsoft Corp.").

You should include the report number if available (e.g., "Form 10-K") and the place of publication. If retrieved online from the SEC website or the company's investor relations page, include the URL.

United Nations and Government Reports

Citing international bodies like the United Nations requires noting the specific department. For example, a report might be authored by "United Nations, Department of Economic and Social Affairs."

Report numbers are crucial here. A UN report often has a document symbol (e.g., "A/71/229") that serves as a unique identifier, much like an ISBN for a book. Always include this report number at the end of the citation.

Why Cite Grey Literature?

Using these sources demonstrates a depth of research beyond simple Google searches. It shows you have engaged with primary data. Whether it's a government bulletin or a corporate annual report, these documents provide the raw data that supports strong academic arguments.

For more details on finding these documents, resources like Wikipedia's Grey Literature entry can provide a good starting point for understanding the scope of this material.