NASHVILLE, Tenn. (AP) - Gaylord Entertainment Co. is being investigated by the Securities and Exchange Commission over the company's revised financial statements after it changed auditors, officials said Thursday. Notice of the investigation was included in the second quarter earnings report by Gaylord, a hotel and entertainment company. SEC investigators will examine financial results and transactions that led Gaylord to restate earnings for 2000, 2001 and the first nine months of 2002, the company said. The restatements reflected non-cash changes, including accounting for Gaylord's income tax accrual and the company's investment in the National Hockey League's Predators team. Gaylord broke...