How uniform is financial reporting in Germany?: some replies

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 Feiges 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, Feiges 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.