How 'uniform' is financial reporting in Germany?: some replies

Christopher W. Nobes and Gerhard G. Mueller

European Accounting Review, 1997, vol. 6, issue 1, 123-129

Abstract: This paper is a reply to that by Feige in this issue which criticizes the accounting classifications of Mueller and Nobes. It is suggested here that Feige's criticisms are either already expressed in more detail elsewhere or are inaccurate or both. Feige then claims to test the classifications but is really disputing the label 'uniform' for Germany. For either purpose, Feige's test based on one atypical issue using a very small sample is not appropriate. Anyway, it turns out that Mueller did not classify post-war German accounting as uniform, and Nobes uses the word differently from Feige.

Date: 1997
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DOI: 10.1080/096381897336908

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