本研究以我國之財務會計準則第35號公報為對象，探討該公報實施後對財務報表公佈時效性的影響。文獻指出管理當局有動機為延缓資產減損之負面影響而與會計師進行協商，且若企業認列資產減損存在盈餘管理動機，預期會計師為減少其審計風險，亦會與公司針對資產減損進行協商，本研究預期此協商程序將延遲財務報表公佈。本研究實證結果顯示有認列資產減損損失的公司，相對於未認列資產減損損失的公司，會較晚公佈其財務報表，且認列減損損失金額越高的公司，其延遲公佈財務報表的時間越長。此時間落差可能擴大投資者之間資訊不對稱的程度，為新財務準則實施的潛在負面經濟效果，可提供證券主管機關評估與留意新財務會計準則公報公佈實施之可能影響。

This study aims to investigate the impact of SFAS No.35, which regulates the accounting for the impairment of assets, on financial report lags. Prior studies document that the recognitions of asset impairments would drive stock prices down. In addition, managers might recognize the asset impairments to manipulate earnings, and earnings management would increase audit risk. To reduce this negative influence on stock prices for listed firms and audit risk for auditors, they have motivations to negotiate over the recognition of asset impairments, which, in turn, delays declaring the financial statements. Based on the unbalanced panel data-fixed effect models, the empirical results of this study support the hypothesis that financial report lags increase because of the recognition of an asset impairment, and the larger amount of the asset impairment causes the longer financial report lag. These results provide some evidence to understand the possible economic effect of SFAS No.35 on financial reporting timeliness.