@inbook{inbook, title  = {{Creative accounting and shareholder value : why the accounting rules on distributable reserves must change}},

 publisher = {{Agenda Publishing}},

 url = {{https://eprints.whiterose.ac.uk/id/eprint/165223 }},

 year = {{2020}},

 month = {{9}},

 author = {{Leaver A}},

 isbn = {{9781788213295}},

 note = {{Accessed on 2024/12/21}}}