Yu, Qiannong. “Contextualized Identification of the Asset Structure-Earnings Relationship: The A-Share Evidence of Industry Size Moderation and Working Capital Mechanisms (2018–2024)”. Frontiers in Economics and Management 6, no. 12 (December 15, 2025): 28–38. Accessed August 3, 2026. https://fieam.org/index.php/ojs/article/view/152.