Clemence Garcia

(Garcia Clemence)

Profile Information

Affiliation: Faculty of international Social Sciences, Gakushuin University

Degree: Doctorat de Sciences de Gestion (PhD in Management Sciences)(Apr, 2010, Universite Paris Dauphine, France)

Contact information: clemence.garciagakushuin.ac.jp
Researcher number: 60440179
J-GLOBAL ID: 201101038091100421
researchmap Member ID: 6000028039

External link: https://sites.google.com/view/garcia-clemence/home

Research Interests

Research Areas

Research History

Apr, 2020 - Present

Professor, Faculty of international Social Sciences, Gakushuin University
Sep, 2014 - Present

Specially appointed professor, Graduate School of Business Administration, Keio University
Apr, 2015 - Mar, 2020

Associate Professor, Faculty of International Social Sciences, Gakushuin University
Apr, 2011 - Mar, 2015

Assistant Professor, College of Business, Rikkyo University
Apr, 2006 - Mar, 2010

Assistant Professor, Faculty of Economics, Meiji Gakuin University

Education

- Apr, 2010

Doctoral Program in Management Sciences, Paris Dauphine University
Aug, 2004 - Aug, 2005

Visiting scholar, Graduate School of Economics, Kyoto University
- Sep, 2003

Master course in Accounting, Paris Dauphine University
- Jun, 2002

Maitrise de sciences comptables et financieres, University of Paris I Pantheon Sorbonne
- Jun, 2000

DEUG de Sciences Economiques, University of Paris 1 Pantheon-Sorbonne

Committee Memberships

Sep, 2024 - Present

International Relations Committee, Japanese Accounting Association
Jun, 2024 - Present

Editorial Board Member, Accounting, Economics and Law: a Convivium
Mar, 2024 - Present

Japan Co-chair, IFA WIN Committee
Feb, 2024 - Present

Accounting Committee, Japan Blockchain Association
Mar, 2023 - Present

Tax Committee, Japan Blockchain Association

Awards

Sep, 2024

Best Junior Contribution to the Theory and Practice Award of Intangibles, Intellectual Capital and Sustainability, Best Paper, EIASM

GARCIA Clémence, ITABASHI Takeo
Sep, 2023

Best Junior Contribution to the Theory and Practice Award of Intangibles, Intellectual Capital and Sustainability, Special Mention, EIASM

GARCIA Clemence, DENONCOURT Janice, QUAGLI Alberto
Sep, 2017

Best paper award, Japanese Association of Accounting Theory

GARCIA Clemence

Papers

Shareholders' Equity and Dividend Regulation in Japan: Can Financial Reporting and Capital Maintenance Be Reconciled?

HOSHI Akio, TAKAHASHI Mioko, GARCIA Clemence

Accouting, Economics and Law: a Convivium, Oct, 2024 Peer-reviewedCorresponding author
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 Peer-reviewed
National Differences in the Disclosure of Intangible Assets in IFRS

GARCIA Clemence

AGISSS Research Series, (3) 1-19, Feb, 2022

Attachment
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

Attachment
Accretion-based taxation of trading securities and fair value measurement (in Japanese)

ITABASHI Takeo, GARCIA Clemence

Sangyokeiri, 80(4) 120-130, Feb, 2021

Misc.

Income Tax Treaties: Competent Authority Functions and Procedures of Selected Countries (Japan)

GARCIA Clemence

Bloomberg Tax Database, 1-176, Nov, 2024
The Implementation of the Global Minimum Corporate Tax

NAGATO Takayuki, GARCIA Clemence

Japanese National Report;WU Rust Conference, Jul, 2024 Corresponding author
Tax and Inequalities

MATSUBARA Yuri, URUSHI Saki, GARCIA Clemence

Japanese National Report, EATLP Conference, Antwerp, Jun, 2024
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
Share Capital and Dividend Regulation in Japan

GARCIA Clemence

European Law Institute SIG project report, Mar, 2021

Books and Other Publications

Implementation of the Global Minimum Corporate Tax

NAGATO Takayuki, GARCIA Clemence (Role: Contributor, Implementation of the Global Minimum Corporate Tax in Japan)

IBFD, Sep, 2025
Taxation and Inequalities

DE LA FERIA Rita, MATSUBARA Yuri, URUSHI Saki, GARCIA Clemence (Role: Joint author, Taxation and Inequlities in Japan)

IBFD, 2025
Oxford Handbook of International Tax Law

HAAS Florian, KOFLER Georg, MATSUBARA Yuri, GARCIA Clemence (Role: 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. (Role: Contributor, Implementation in France)

IBFD, Nov, 2021 Refereed
GAAR: the Final Tax Frontier

BUTANI Mukesh, JAIN Tarun (Role: Contributor, The Japanese experience with GAAR)

Thomson-Reuters, Apr, 2021

Presentations

Gino Zappa, Torao Nakanishi and the Development of Dynamic Accounting

GARCIA Clemence, BIONDI Yuri

43rd Conference of the Japanese Accounting History Association, Kanazawa University, Dec 1, 2024
A Use Case of Blockchain to Calculate and Disclose Brand Value from Country-by-Country Reports

GARCIA Clemence, ITABASHI Takeo

Taiwan Accounting Association Annual Conference, Taipei University, Nov 21, 2024 Invited
Reconsidering the measurement of digital assets as intangibles from the viewpoint of business models

GARCIA Clemence

19th EIASM Workshop on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 19, 2024
Development of a Decentralized Disclosure System for SMEs： A Use Case of Blockchain to Compute and Disclose Brand Value

GARCIA Clemence, ITABASHI Takeo

19th EIASM Workshop on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 19, 2024
Tax Digitalization and Blockchain

IFA WIN Japan 40th Seminar, Sep 6, 2024
Pillar II and the Scope of Consolidation

Doctoral Seminar on Transfer Pricing, Sep 6, 2024 Invited
Tax and Sustainability Disclosure

GARCIA Clemence, MATSUBARA Yuri, INOKUMA Hiroko

Japanese Accounting Association, 83rd Conference, Waseda University, Aug 28, 2024
Accounting for Goodwill in France: Brief History of an Exception Française

GARCIA Clemence

SASE Limerick Conference, Jun 28, 2024
Multichannel Corporate Reporting Using Blockchain as a Decentralized Information System

ITABASHI Takeo, GARCIA Clemence

SASE Limerick Conference, Jun 28, 2024
Tax and ESG

SINGH Veerinderjeet, GARCIA Clemence, JUNG You-Lee, TANDON Suranjali, van der LEE Tom

7th International Fiscal Association Asia Pacific Conference, Hong Kong, Apr 23, 2024 Invited
Current and Future Research on Intangible Assets

ZAMBON Stefano, MARTON Jan, DARGENIDOU Christina, DENONCOURT Janice, GIRELLA Laura, GARCIA Clemence

EAA-IASB-EFRAG Workshop, online, Jan 30, 2024 Invited
Disclosure Patterns of Intangibles in the Pharmaceutical Industry: Implications for Corporate Digital Reporting in XBRL

GARCIA Clemence, DENONCOURT Janice, QUAGLI Alberto

18th EIASM Conference on Intangibles, Intellectual Capital and Sustainability, Krakow, Sep 22, 2023
Double Entry Bookkeeping Blockchain Applications Using Hyperledger and Kubernetes

ITABASHI Takeo, GARCIA Clemence

3rd FIRE Workshop, Orebro University, Sep 19, 2023 Invited
Disclosure Patterns of Intangibles in the Pharmaceutical Industry

GARCIA Clemence

Japanese Accounting Association, 82th Conference, Osaka University, Sep 3, 2023
Corporate Governance Rules and the Disclosure of Intangibles in European Pharmaceutical Companies

GARCIA Clemence

Development Bank of Japan, Aug 28, 2023 Invited
Disclosure Patterns of Intangibles in the Pharmaceutical Industry

GARCIA Clemence

Korean Accounting Association Conference, Daegu University, Jun 26, 2023 Invited
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, Nov 11, 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, Nov 7, 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, Sep 22, 2022
Corporate Sustainability, Financial Accounting and Share Capital, Japan Report

GARCIA Clemence, HOSHI Akio, TAKAHASHI Mioko

European Law Institute project webinar, Apr 6, 2022
EFRAG’s Discussion Paper Better Information on Intangibles – Which is the best way to go?

GARCIA Clemence

EAA - EFRAG - IASB Reporting Standards Workshop, Feb 25, 2022
An Accounting Perspective on Distributed Ledger Technology

GARCIA Clemence

Financial Information Retrieval Ecosystem project workshop, Feb 10, 2022
Intangible Assets and the Emergence of "Quasi-Goodwill"

GARCIA Clemence, ITABASHI Takeo

Korean International Accounting Association Conference, Kyungpook National University, Oct 23, 2021
Accounting for Corporate Sustainability and Capital Maintenance Regimes

GARCIA Clemence

4th International Conference on Company Law and Corporate Governance, University of Zagreb, Nov 27, 2020 Invited
Distributed Ledger Technology and Its Application to Business Accounting (in Japanese)

ITABASHI Takeo, GARCIA Clemence

Japanese Accounting Association、Hokkaido University, Sep, 2020
Accounting for intangible assets in the pharmaceutical industry

GARCIA Clemence, ITABASHI Takeo

JAIAS Annual conference, Kyoto University, Aug, 2020
Final Report on the Mandatory Adoption of IFRS (in Japanese)

NAKANO Takayuki

JAIAS 36th Annual Meeting, Aug 31, 2019
Accounting and Law for equity capital, creditor protection and corporate sustainability

GARCIA Clemence

Financial regulation panel, European Law Institute, Aug 30, 2019 Invited
The use of SME financial information in national accounts: a French perspective (in Japanese)

GARCIA Clemence

Japanese Accounting Association, plenary session, Sep 6, 2018 Invited
How Accounting for Goodwill relies on Underlying Theories: a Historical Approach

GARCIA Clemence

EUFIN, Aug, 2018
Accounting for goodwill in France: a case study of institutional cross-complementarity

GARCIA Clemence

EAA conference, May, 2018
Abacus based bookkeeping in Japan: from ancient techniques to modern Western-style accounting

GARCIA Clemence, ITABASHI Takeo

AAAA conference, Nov, 2017
Accounting for goodwill: a theoretical study based on the conditional-normative methodology

GARCIA Clemence

AAAA conference, Nov, 2017
Accounting for Goodwill in the frame of CoNam theory (in Japanese)

GARCIA Clemence

Japanese Association of Accounting Theory, 32th conference, Sep, 2017
Accounting for SMEs in the context of IFRS implementation, a European perspective (in Japanese)

GARCIA Clemence

Japanese Association of International Accounting Studies, plenary session, Jun 17, 2017 Invited
Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category

GARCIA Clemence

29th Annual SASE Conference, Jun, 2017
History of Accounting for Goodwill in France (in Japanese)

GARCIA Clemence

Japanese Association of Accounting History, Sep, 2016
Accounting for goodwill in France: A Case study of institutional cross-complementarity

GARCIA Clemence

Japanese Association of International Accounting Studies, Aug, 2016
Goodwill's Useful Life in Accounting Literature: a Review Article Based on Theories of Value

GARCIA Clemence

Japanese Accounting Association, Sep, 2013
What is badwill? Theory and Practice

GARCIA Clemence

Asian Academic Association 13th Annual Conference, Nov, 2012
Stakeholders' Representation in Domestic Accounting Regulation: Less Technocracy for More Accountability?

GARCIA Clemence

Asian Academic Accounting Association, 13th Annual Conference, Nov, 2012
An Inquiry into the Nature of Negative Goodwill and its Accounting Treatment based on Evidence from Japan

GARCIA Clemence

European Accounting Association, 29th Annual Conference, May, 2012
About the Westernization of Japanese Bookkeeping (1865-1925)

GARCIA Clemence, ITABASHI Takeo

Accounting Renaissance Conference, Venice, Nov, 2011
About the Recognition of Negative Goodwill (in Japanese)

GARCIA Clemence

Japanese Accounting Association, Sep, 2011
The Recognition and Mesurement of Goodwill, a study about its asynmetric treatment in accounts (in Japanese)

GARCIA Clemence

Japanese Association of Accounting Theory, Sep, 2011
The Representation of Intangible Assets in Accounts: the Economic Background Underlying Diferences in Practice between Japan and France (in Japanese)

GARCIA Clemence

Franco-Japanese Management Association, Jun, 2011
The Procyclicality Incurred by Accounting Standards into rthe Financial System (in Japanese)

GARCIA Clemence

Japanese Association of Risk Management, Jun, 2011
Regroupements d'entreprises, Culture and Goodwill au Japon. Business Combinations, Culture and Goodwill in Japan

GARCIA Clemence

Association Francophone de Comptabilite, 32th Annual Conference, May, 2011
The Impact of Globalization on Accounting for Intangible Assets in Japan and France (in Japanese)

GARCIA Clemence

Japanese Accounting Association, Sep, 2009
French Accounting at the Time of European Harmonization (in Japanese)

GARCIA Clemence

Franco-Japanese Management Association, May, 2009

Teaching Experience

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)

Professional Memberships

May, 2021 - Present

Japan Blockchain Association
2019 - Present

European Law Institute
2019 - Present

International Fiscal Association
2010 - Present

Japanese Association of Accounting History
2010 - Present

Japanese Association of Accounting Theory

Research Projects

Study of Digital Transformation on the Tax Administration - focused on local taxes-

Grants-in-Aid for Scientific Research, Japan Society for the Promotion of Science, Apr, 2023 - Mar, 2027

MATSUBARA Yuri, GARCIA Clemence
Procyclicality of goodwill permanent retention

Grant-in-aid for young scientists (B), JSPS, Apr, 2017 - Mar, 2023

GARCIA Clemence
Financial Information Retrieval Ecosystem (FIRE)

research grant, Riksbanken Jubileumsfond for the Advancement of Social Sciences and Humanities (Sweden),, Dec, 2021 - Dec, 2022

KRISTOFFERSSON Magnus, GARCIA Clemence
Intangible Assets Measurement and Value Creation

Scientific Research Grant, Abe Yoshishige Memorial Fund, Apr, 2021 - Mar, 2022

GARCIA Clemence
Company Law, Prudent Management and Corporate Sustainability

SIG sponsored research, European Law Institute, Sep, 2019 - Sep, 2021

BIONDI Yuri, GARCIA Clemence

Other

Doublejump.tokyo Inc, Corporate External Director

Sep, 2024 - Present
Certificate in Company Direction, Institute of Directors, UK

Oct, 2024

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