NEW YORK (TheStreet) -- Shares of Youku Tudou  (YOKU) fell to a 52-week low of $13.84 in morning trading Friday after the Chinese online video company reported fourth-quarter and full-year earnings and announced an investigation by the U.S. Securities and Exchange Commission.

The company revealed the SEC has investigated some portions of the company's past accounts tied to when Youku Tudou recognizes certain incomes, how it presents the value of bartered content, and the value of licensed content in its books.

Youku Tudou, reported a 33% year-over-year net revenue increase to $649.5 million for the full year 2014, while adjusted net loss widened to $89.6 million from $55.1 million in 2013.

For the fourth quarter, net revenues increased 40% year-over-year to $203.8 million, while adjusted net loss widened to $36.9 million from $7.1 million in the same period one year earlier.

Chinese e-commerce giant Alibaba  (BABA) - Get Report holds an 18.5% stake in Youku Tudou.

Separately, TheStreet Ratings team rates YOUKU TUDOU INC as a Sell with a ratings score of D+. TheStreet Ratings Team has this to say about their recommendation:

"We rate YOUKU TUDOU INC (YOKU) a SELL. This is driven by multiple weaknesses, which we believe should have a greater impact than any strengths, and could make it more difficult for investors to achieve positive results compared to most of the stocks we cover. The company's weaknesses can be seen in multiple areas, such as its poor profit margins, weak operating cash flow, generally disappointing historical performance in the stock itself and feeble growth in its earnings per share."

You can view the full analysis from the report here: YOKU Ratings Report

YOKU data by YCharts