Reflections on the impact of informational asymmetry on goodwill

Authors

DOI:

https://doi.org/10.21680/2176-9036.2026v18n1ID39237

Keywords:

goodwill, Information Asymmetry, Earnings Management, Future Profitability

Abstract

Purpose: The purpose of this theoretical essay is to discuss and present the disclosure of situations of informational asymmetry in transactions related to goodwill and their impacts on information users.

Methodology: A theoretical essay is conducted on the discussions presented in the academic field regarding transactions and operations involving goodwill. Due to its unique intangible nature, goodwill presents a high degree of managerial discretion, as conferred by regulations. This situation may favor an environment with a higher concentration of information among some agents in the transaction, stemming from informational asymmetry. These factors may contribute to market problems and even earnings management.

Results: The literature analysis allowed the identification of 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 related to the particularities 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, Universidade de Brasília - UnB

Mestranda em Ciências Contábeis pela Universidade de Brasília.

Jomar Miranda Rodrigues, Universidade de Brasília - UnB

Mestre e Doutor em Ciências Contábeis pela Universidade de Brasília. Professor da Pós-Graduação em Ciências Contábeis na Universidade de Brasília.

Jorge Katsumi Niyama, Universidade de Brasília - UnB

Doutorado em Controladoria e Contabilidade pela Universidade de São Paulo e pós-doutorado pela University of Otago. Professor da Pós-Graduação em Ciências Contábeis na Universidade de Brasília.

César Augusto Tibúrcio Silva, Universidade de Brasília - UnB

Doutorado em Controladoria e Contabilidade pela Universidade de São Paulo. Professor da Pós-Graduação em Ciências Contábeis na Universidade de Brasília.

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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), 235–252. https://doi.org/10.21680/2176-9036.2026v18n1ID39237

Issue

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

Section

Section 1: Accounting Applied to the Business Sector (S1)

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