RETRACTED: User's perception of corporate reporting: evidence from Saudi Arabia

This article has been retracted by the Editors in response to the findings of an Investigation Panel appointed by Cardiff University.Reason: The Investigation Panel of Cardiff University concluded that the article made unauthorised use of the original thought and findings of Abdulrahman M.H. Alrazeen (1999), The Quality of Annual Financial Reports of Saudi Corporations: Users' Perceptions and Companies' Practices, Ph.D. Thesis, Cardiff University. The Investigation Panel also concluded that “…the striking similarities in the text and narrative were the result of plagiarism.”