Zhou, J. (2022) “ABNORMAL FLUCTUATION MEANS MORE THAN WHAT YOU THINK: A COMMENTARY ON FOSTER AND BLUM’S ‘MANUFACTURERS’ REPORTING OF ABNORMAL EXCESS CAPACITY COSTS’”, Journal of Accounting, Ethics & Public Policy, JAEPP, 23(4), p. 601. doi: 10.60154/jaepp.2022.v23n4p601.