中華民國會計研究發展基金會為了使我國的會計準則與國際會計準則接軌，所以將原有的公報內容做一個新的更新與調整。然而，投資大眾對於這些新公報的採用產生了疑慮，其擔心企業會利用新公報的判斷空間，使投資人的權益受到損害。
因此，本研究將有採財會準則第35號公報的企業與無提列資產減損的企業兩者間相互比較，這是由於本研究推測有採用新公報的企業有較大的動機與誘因來進行盈餘管理。同時，本研究將觀察管理者是否有依本身的狀況來採取正常的措施，還是會為了盈餘目標來進行洗大澡或損益平穩化？因此，經理人在何種情況下會採取何種方式值得令人深思。此外，企業管理者進行盈餘管理的動機相當複雜，並非只是單純的想要操縱盈餘而已，所以本研究將進一步的探討是否還有其他因素與目的影響著企業管理者進行盈餘管理的行為？
結果顯示：假說一，相較於無提列資產減損的企業來說，有提列減損的企業有較大的誘因來進行盈餘管理。假說二，損益平穩化的企業會採用正的裁決性應計數字來進行盈餘管理；洗大澡的企業會採用負的裁決性應計數字來進行盈餘操縱。假說三，除了營業外損益無法符合外，企業規模、股價、負債比率都可能是經理人進行盈餘管理的誘因之ㄧ。
In order to connect ROC’s Accounting Standards with International Accounting Standards, there are some adjustments in the original bulletin from the Accounting Research and Development Foundation. But investors may worry about that the managers will try to use the adjustment space to do the earning management.
In this research, we choose specimens of companies between having and not having asset impairments to compare to each other, it is supposed that the research extrapolates to use new bulletin having more motivations to cause manager to do earning management. At the same time, the research will observe the managers would depend on the economic situation of companies or the managers in order to get the earning target. In addition, the managers make the earning management are very complex not only get the earning target but also get expect purpose. Therefore, the research will probe into other causes of the motivations of earnings management.
The empirical results indicate that the companies of having the asset impairments have more motivations to make the earning management. The company which take a big bath will use the negative discretionary accruals to make the earning management, and the company which earnings smoothing co-exist will use the positive discretionary accruals. The size, fair value and debt-contract support the hypothesis.
