本研究由經濟因素與管理誘因觀點出發，以九十四年上市櫃公司為研究對象，探討企業於提列資產減損的決定因素，並探討將經濟因素區分為經濟成長組與經濟衰退組後，企業依據經濟因素提列資產減損，是否存在不對稱的影響，此外亦瞭解受大型與小型會計師事務所查核之企業，提列資產減損的因素是否存在差異。結果顯示，將經濟狀況區分為成長與衰退組後，探討企業提列資產減損的動機，將使得整體模式的解釋能力顯著提升，且經濟成長的公司，資產減損的提列與公司之經濟狀況呈現正向關係，但是在經濟衰退的公司，資產減損的提列與公司之經濟狀況則呈現負向關係，故企業提列減損的動機，確會因為經濟狀況的不同而存在差異，此外企業也會依據管理誘因來提列減損。在區分大型與小型的會計師事務所後，發現大型的會計師事務所查核的公司，雖然較小型會計師事務所查核的企業會依據經濟誘因來提列減損，確更會依據管理誘因來提列減損，亦即大型與小型會計師事務所之客戶，提列資產減損的影響因素有別。

This study investigates determinants of the impairment amount in an asymmetrical economic condition (economic gain or economic loss) and compares the effect of CPA firms. The main results of our study indicate that models incorporating the asymmetry in economic gain and loss offer a substantial specification improvement, explaining substantially more variation in determinants of the impairment amount. Then both economic factors and management's reporting motivation are the determinants of the impairment amount. The company in economic loss may recognize a more marginal impairment amount than in economic gain. Based on the sub-sample of different sizes of CPA firms, we find the economic and reporting determinants Big-4 CPA's clients are more important considerations than those from Non-Big 4 CPA firms.