本研究依企業適用35 號公報之時點，將樣本分類為提前採用與準時採用兩組，並將企業區分為盈餘管理需求較明顯及盈餘管理需求較不明顯兩群，探討企業是否會同時採用資產減損與裁決性應計項目進行盈餘管理。研究結果顯示，在提早採用年度(民國93年)，對盈餘管理需求程度不同之企業，其資產減損與裁決性應計金額之關係存有顯著差異，只有盈餘管理需求較明顯之企業(特別是具有洗大澡動機者)，其資產減損與裁決性應計金額具顯著之關聯性；惟在94 年度35 號公報全面適用後，不論企業之盈餘管理需求是否明顯，均發現其資產減損與裁決性應計金額之認列，同具讓報導淨利降低之顯著關係，此結果支持企業進行盈餘管理時會同時考慮此二工具之論點。 This study examines whether earnings management motives affect the association between asset write-offs and discretionary accruals for firms adopting Statement of Financial Accounting Standards No. 35 early versus late. The results document that early adopters (i.e., firms elected implementation of the pronouncement in 2004) with greater demands for earnings management (taking a "big bath") tend to engage in earnings manipulation by the magnitude of asset write-offs and discretionary accruals. Conversely, on-time adopters (i.e., firms adopting the provisions in 2005) have a higher propensity to reduce reported income by recording a greater magnitude of asset write-offs as well as a smaller amount of discretionary accruals, regardless of the degree of demands for earning management. Taken together, the results suggest that discretionary accruals are taken concurrently with asset write-offs to manage earnings downward, and that their magnitudes are determined jointly.