{"type":"journal_article","date_updated":"2026-01-13T08:35:39Z","date_created":"2026-01-13T08:35:28Z","publication_status":"unpublished","language":[{"iso":"eng"}],"author":[{"full_name":"Eberhartinger, Eva","last_name":"Eberhartinger","first_name":"Eva"},{"first_name":"Raffael","full_name":"Speitmann, Raffael","last_name":"Speitmann"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"status":"public","department":[{"_id":"187"}],"user_id":"96670","publication":"Journal of International Accounting, Auditing and Taxation (JIAAT)","year":"2026","title":"Banks' tax disclosure, financial secrecy, and tax haven heterogeneity","citation":{"chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. “Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>, n.d.","apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (n.d.). Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Journal of International Accounting, Auditing and Taxation (JIAAT) (n.d.).","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>.","bibtex":"@article{Eberhartinger_Speitmann_Sureth-Sloane, title={Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity}, journal={Journal of International Accounting, Auditing and Taxation (JIAAT)}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren} }","ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, “Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity,” <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>.","mla":"Eberhartinger, Eva, et al. “Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity.” <i>Journal of International Accounting, Auditing and Taxation (JIAAT)</i>."},"_id":"63577"}