Reflections on the impact of informational asymmetry on goodwill

Authors

DOI:

https://doi.org/10.21680/2176-9036.2026v18n1ID42511

Keywords:

Goodwill; Information Asymmetry; Earnings Management; Future Profitability.

Abstract

Purpose: This theoretical essay aims to discuss and present the disclosure of informational asymmetry in transactions related to goodwill and their effects on information users.

Methodology: A theoretical essay explores the discussions in the academic field concerning transactions and operations involving goodwill. Because of its unique intangible nature, goodwill allows a high level of managerial discretion, as granted by regulations. This situation can create an environment where some agents possess more information in a transaction, due to informational asymmetry. These factors can lead to market issues and even earnings management.

Results: The literature analysis identified informational asymmetry in goodwill and its consequences for the institution's stakeholders, such as a lack of knowledge about organizational movements related to this asset and its impact on decision-making.

Contributions of the Study: The study contributes to the academic discussion on the specific aspects of goodwill and its impact on accounting. Furthermore, it reveals important discussion topics for a better consolidation of accounting practice.

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Author Biographies

Ana Clara Gonçalves Calaça Costa, University of Brasília (UnB).

Master in Accounting (UnB).

Jomar Miranda Rodrigues, University of Brasília (UnB).

PhD in Accounting (UnB/UFPB/UFRN) – Adjunct Professor in the Department of Accounting and Actuarial Sciences at the University of Brasília.

Jorge Katsumi Niyama, University of Brasília (UnB).

PhD in Controllership and Accounting (USP), Post-Doctorate from the University of Otago – Full Professor at the University of Brasília – Department of Accounting and Actuarial Sciences.

César Augusto Tibúrcio Silva, University of Brasília (UnB).

PhD in Controllership and Accounting (USP) – Full Professor in the Department of Accounting and Actuarial Sciences at the University of Brasília.

References

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Published

05-01-2026

How to Cite

Costa, A. C. G. C., Rodrigues, J. M., Niyama, J. K., & Silva, C. A. T. (2026). Reflections on the impact of informational asymmetry on goodwill. REVISTA AMBIENTE CONTÁBIL - Universidade Federal Do Rio Grande Do Norte, 18(1). https://doi.org/10.21680/2176-9036.2026v18n1ID42511

Issue

Vol. 18 No. 1 (2026): Jan./Jun.

Section

Section 7: International (S7)

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