According to German accounts—which were assessed as truthful and generally accurate by Australian interrogators during the war, as well as most subsequent analyses—"Sydney" approached so close to "Kormoran" that the Australian cruiser lost the advantages of heavier armour and superior gun range. Nevertheless, several post-war publications have alleged that "Sydney"s loss had been the subject of an extensive cover-up, that the Germans had not followed the laws of war, that Australian survivors were massacred following the battle, or that the Empire of Japan had been secretly involved in the action (before officially declaring war in December). No evidence has been found to support any of these theories.