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

Author

Listed:
  • Christopher W. Nobes
  • Gerhard G. Mueller

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.

Suggested Citation

  • Christopher W. Nobes & Gerhard G. Mueller, 1997. "How 'uniform' is financial reporting in Germany?: some replies," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 123-129, May.
    • Handle: RePEc:taf:euract:v:6:y:1997:i:1:p:123-129
    DOI: 10.1080/096381897336908
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    References listed on IDEAS

    as
    1. Peter Feige, 1997. "How 'uniform' is financial reporting in Germany? - The example of foreign currency translation," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 109-122, May.
    2. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    3. Timothy S Doupnik & Stephen B Salter, 1993. "An Empirical test of a Judgemental International Classification of Financial Reporting Practices," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 24(1), pages 41-60, March.
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