This paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory risk disclosures in the annual report narratives of UK non-financial listed companies. We find that firms characterised by higher levels of systematic, financing risks and risk-adjusted returns and...

Purpose – The electronic social media such as Twitter, Facebook, MySpace, etc. have become a major form of communication, and the expression of attitudes and opinions, for the general public. Recently, they have also become a source of data for market researchers. This paper aims to provide a...