การเปรียบเทียบองค์ประกอบของกำไรและสินทรัพย์ดำเนินงานสุทธิกับกำไรในอนาคต ของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย / เจษฎา ใหม่ตาจักร์ = A comparison of earnings components and net operating assets with future earnings of listed companies in the Stock Exchange of Thailand / Chessadar Maitajak
To study the relation of earnings components, including cash flows, total accruals, non discretionary accruals and discretionary accruals, and net operating assets to future earnings. The sample consists of 205 Thai listed companies of 22 sectors included in 6 industry groups in 2002-2004. The secondary data used in this study were collected from financial database available at financial laboratory, using multiple regression analysis at a significance level of 0.05. The results of the aforementioned relations using standardized coefficients from regression analysis concluded that earnings and cash flows were positively related to future earnings, followed by total acruals, discretionary accruals and non discretionary accruals, respectively. For net operating assets, the regression result shows no significance associated with future earnings.