" The investigation appears to be focused on certain accounting practices common to the interactive entertainment industry , with specific emphasis on revenue recognition , " Activision said in an SEC filing .

According to the company filings , the investigation " appears to be focused on certain accounting practices common to the interactive entertainment industry , with specific emphasis on revenue recognition . "

Please tell me if the sentences above mean the same.
Pick from:
(a). no.
(b). yes.
(b).