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学習院大学 国際社会科学部
Researcher List
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Clemence Garcia
Clemence Garcia
Name
Clemence Garcia
URL
https://sites.google.com/view/garcia-clemence/home
Affiliation
Gakushuin University
Section
Faculty of international Social Sciences
Job title
教授
Degree
Doctorat de Sciences de Gestion (PhD in Management Sciences)(Universite Paris Dauphine, France)
Research funding number
60440179
J-Global ID
201101038091100421
Research Interests
Intangible Assets
,
Goodwill
,
Accounting
,
IFRS
,
Tax Law
Research Areas
Humanities & social sciences / Accounting /
Humanities & social sciences / Public law / Tax Law
Research History
1
2
>
Apr 2020
-
Today
Gakushuin University Faculty of international Social Sciences Professor
Sep 2014
-
Today
Keio University Graduate School of Business Administration Specially appointed professor
Apr 2015
-
Mar 2020
Gakushuin University Faculty of International Social Sciences Associate Professor
Apr 2011
-
Mar 2015
Rikkyo University College of Business Assistant Professor
Apr 2006
-
Mar 2010
Meiji Gakuin University Faculty of Economics Assistant Professor
Education
-
Apr 2010
Paris Dauphine University Doctoral Program in Management Sciences
Aug 2004
-
Aug 2005
Kyoto University Graduate School of Economics Visiting scholar
-
Sep 2003
Paris Dauphine University Master course in Accounting
-
Jun 2002
University of Paris I Pantheon Sorbonne Maitrise de sciences comptables et financieres
-
Jun 2000
University of Paris 1 Pantheon-Sorbonne DEUG de Sciences Economiques
Awards
Sep 2023
EIASM, Best Junior Contribution to the Theory and Practice Award of Intangibles, Intellectual Capital and SustainabilityGARCIA Clemence
Sep 2017
Japanese Association of Accounting Theory, Best paper awardGARCIA Clemence
Papers
1
2
3
4
5
>
An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain
GARCIA Clemence   ITABASHI Takeo   
1st FIRE Conference Anthology, Iustus (1) 75-91 Jul 2023
[Refereed]
Share Capital, Financial Reporting and Dividend Regulation in Japan
GARCIA Clemence   TAKAHASHI Mioko   HOSHI Akio   
ELI project on Corporate Sustainability, Financial Accounting and Share Capital 1-27 Mar 2022
National Differences in the Disclosure of Intangible Assets in IFRS
GARCIA Clemence   
AGISSS Research Series (3) 1-19 Feb 2022
Download
Distributed Ledger Technology and Its Application to Business Accounting: About the Use of Sidechains for Information Transfers (in Japanese)
ITABASHI Takeo   GARCIA Clemence   
Journal of Tokyo Keizai University : Business 310(310) 95-105 Feb 2021
Download
Accretion-based taxation of trading securities and fair value measurement (in Japanese)
ITABASHI Takeo   GARCIA Clemence   
Sangyokeiri 80(4) 120-130 Feb 2021
Books and Other Publications
1
2
3
>
Oxford Handbook of International Tax Law
HAAS Florian, KOFLER Georg, MATSUBARA Yuri, GARCIA Clemence(Part:Contributor, OECD Transfer pricing Guidelines and International Tax Law)
Oxford University Press Aug 2023
Implementation and Effects of the OECD Multilateral Instrument
KOFLER Georg et al.(Part:Contributor, Implementation in France)
IBFD Nov 2021
[Refereed]
GAAR: the Final Tax Frontier
BUTANI Mukesh, JAIN Tarun(Part:Contributor, The Japanese experience with GAAR)
Thomson-Reuters Apr 2021
Controlled Foreign Company Legislation
KOFLER Georg et al.(Part:Contributor, France)
IBFD Nov 2020
[Refereed]
Diagnosis of IFRS implementation (in Japanese)
NAKANO Takayuki(Part:Contributor, Implementation in France)
Dobunkan Sep 2020
Research Projects
1
2
>
Study of Digital Transformation on the Tax Administration - focused on local taxes-
Japan Society for the Promotion of Science: Grants-in-Aid for Scientific Research
Project Year: Apr 2023 - Mar 2027
Procyclicality of goodwill permanent retention
JSPS: Grant-in-aid for young scientists (B)GARCIA Clemence 
Project Year: Apr 2017 - Mar 2023
Financial Information Retrieval Ecosystem (FIRE)
Riksbanken Jubileumsfond for the Advancement of Social Sciences and Humanities (Sweden),: research grant
Project Year: Dec 2021 - Dec 2022
Intangible Assets Measurement and Value Creation
Abe Yoshishige Memorial Fund: Scientific Research GrantGARCIA Clemence 
Project Year: Apr 2021 - Mar 2022
Company Law, Prudent Management and Corporate Sustainability
European Law Institute: SIG sponsored researchBIONDI Yuri GARCIA Clemence 
Project Year: Sep 2019 - Sep 2021
Presentations
1
2
3
4
5
>
Using Tags to Categorize Financial Data and Generate a Balance Sheet Automatically in Hyperledger Fabric
GARCIA Clemence   ITABASHI Takeo   
1st Financial Information Retrieval Ecosystem Conference 11 Nov 2022
An Experiment of Double Entry Bookkeeping and Generating Financial Statements Using Hyperledger Fabric
GARCIA Clemence   ITABASHI Takeo   
14th EIASM Workshop on Governance and Management of Digitalization 7 Nov 2022
The EFRAG Discussion Paper on ‘Better Information on Intangibles’: a presentation of the comment letter by the European Accounting Association (EAA) FRSC’s Working Group on Intangibles
ZAMBON Stefano   DENONCOURT Janice   GARCIA Clemence   
17th EIASM Conference on Intangibles and Intellectual Capital 22 Sep 2022
Corporate Sustainability, Financial Accounting and Share Capital, Japan Report
GARCIA Clemence   HOSHI Akio   TAKAHASHI Mioko   
European Law Institute project webinar 6 Apr 2022
EFRAG’s Discussion Paper Better Information on Intangibles – Which is the best way to go?
GARCIA Clemence   
EAA - EFRAG - IASB Reporting Standards Workshop 25 Feb 2022
Misc.
1
2
3
4
>
Share Capital and Dividend Regulation in Japan
GARCIA Clemence   
European Law Institute SIG project report Mar 2021
Implementation of MLI in France
GARCIA Clemence   
National Report, WU MLI Conference Jun 2020
International comparison of mandatory IFRS adoption(Part: France) (in Japanese)
NAKANO Takayuki et al.   
JAIAS Study group final report Aug 2019
International comparison of mandatory IFRS adoption (in Japanese)
NAKANO Takayuki   
JAIAS Study group interim report Sep 2018
How Accounting for Goodwill relies on Underlying Theories: a Historical Approach
GARCIA Clemence   
EUFIN conference proceedings Aug 2018
[Refereed]
Professional Memberships
1
2
>
May 2021
-
Today
Japan Blockchain Association
2019
-
Today
European Law Institute
2019
-
Today
International Fiscal Association
2010
-
Today
Japanese Association of Accounting History
2010
-
Today
Japanese Association of Accounting Theory
Committee Memberships
1
2
>
Mar 2023
-
Today
Japan Blockchain Association Tax Committee
Nov 2021
-
Today
EAA Financial Reporting Standards Committee, Working group on intangibles
Mar 2019
-
Today
European Law Institute, Special Interest Group on Financial Law
Sep 2017
-
Aug 2019
JAIAS Committee on Mandatory adoption of IFRS
Apr 2011
-
Mar 2013
日本監査研究学会 スタディーグループ 会計専門職に関する研究
Faculty (Teaching Experience)
1
2
3
>
IFRS (Keio University)
Management Control in Japan (Keio University)
Cost Accounting (Gakushuin University)
Financial Statement Analysis (Rikkyo University, Meiji Gakuin University)
International Accounting (Gakushuin University, Meiji Gakuin University, Keio University)