Concern exists that public funding of science is increasingly risk averse. Funders have addressed this concern by soliciting the submission of high-risk research to either regular or specially designed programs. Little evidence, however, has been gathered to examine the extent to which such...

This paper explores the relationship between corporate social responsibility (CSR) and timeliness of goodwill impairment. Goodwill impairment occurs when a company pays more than book value to acquire an asset, creating goodwill, and then the value of that asset declines, resulting in goodwill...