臺灣財務會計準則第35號公報「資產減損之會計處理準則」之發行乃欲提升公司長期資產的經濟價值透明度，並增進財務報表的資訊內涵。但由於公報涉及許多假設與判斷，因而賦予管理當局自由裁量之空間，故公司管理當局可能藉由操弄資產減損認列之時點，影響公司盈餘報導，使得資產減損成為公司管理當局盈餘管理之新工具。本研究延續此觀點，利用公司提列資產減損之幅度，以提前適用與準時適用35號公報之財務危機公司為樣本分別探討，進一步瞭解財務危機公司是否會因有強烈盈餘管理動機之考慮，而有透過資產減損決策來操弄盈餘之情況存在。實證結果發現相較于正常公司，提前適用35號公報之財務危機公司較傾向透過一次性的提列過去高估之資產，將資產減損之虧損集中於當期認列，增進公司未來獲利成長之機會。另外，準時適用之財務危機公司並未受到須隱匿財務惡化動機的影響，而操弄資產減損認列時點，直至財務危機爆發時才一次性認列巨額減損損失，故財務危機公司並未較正常公司傾向延緩資產減損認列之時點。綜上所述，地雷公司資產減損之決策會受管理者盈餘管理動機影響，故相關主管機關與投資人應對上述現象保持適當之警覺。

The purpose of SFAS No.35, ”Accounting for the impairment of assets” of Taiwan, is to improve the transparency of the value of assets and increase the quality of corporate financial information. However, because the implementation of SFAS No.35 involves many accounting assumptions and estimates, managers maybe manipulate timing of recognizing assts impairments to affect reported accounting earnings. Therefore, SFAS No.35 has become a newly earnings management device for firm. From this viewpoint, this research separated the samples into financial crisis companies who early adopt SFAS No.35 and promptly adopt SFAS No.35, to test if volatility of assts impairments has affected manipulative earnings for financial crisis firms. Empirical results reveal that: (a) in order to increase profit opportunities of companies in the future, the early adoption samples appeal to recognize large amount of impairment losses in one time. Therefore, compare to normal companies, financial crisis companies who early adopt SFAS No.35 have no attempt to postpone timing of recognizing assts impairments. (b) the promptly adopting sample reporting asset impairments aren't mainly affected by the incentive to hide financial problem, so they are unwilling to postpone timing of asset impairments recognition until actual failure. To sum up the above analysis, this study finds that the decisions of asset impairments made by financial crisis firms will be affected by their managers' incentive of earnings management, so related authorities and investors should be more aware of above phenomenon.