Goodwill impairment recorded by U.S. public companies fell 10 percent, from $78.9 billion in 2018 to $71 billion in 2019, according to Duff & Phelps’ 2020 U.S. Goodwill Impairment Study. The total still marks the second-highest level since the 2008 financial crisis, according to the annual review of over 8,800 U.S. publicly traded companies’ goodwill impairments.

Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...