David Van Dessel is an expert in failure. A financial advisory partner with the accountancy firm Deloitte, Van Dessel has been tracking company failures for more than a decade, producing quarterly reports on how many companies are going out of business and what sectors of the economy are struggling most. In many ways, the work has mirrored the trajectory of the economy. The numbers peaked during and in the aftermath of the financial crisis before slowing down as the economy recovered. The numbers flatlined during the pandemic, with companies bailed out by the wall of government supports. During the crisis,…

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