Cheng, C.S. Agnes, and Cathy Zishang Liu. “The Unique Effect of Depreciation on Earnings Properties: Persistence and Value Relevance of Earnings”. Journal of Accounting and Finance 16, no. 2 (March 12, 2019). Accessed July 22, 2024. https://articlegateway.com/index.php/JAF/article/view/1006.