Clemence Garcia

(Garcia Clemence)

Profile Information

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

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
From Financial to « Sustainable » Capital Maintenance

GARCIA Clemence

Journal for International and European Law, Economics and Market Integrations, VII(2) 229-243, Jan, 2021 Peer-reviewed

Attachment

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
Bloomberg Tax Database, forthcoming in May 2024.

GARCIA Clemence

Bloomberg Tax Database, 1-176, May, 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

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
Controlled Foreign Company Legislation

KOFLER Georg et al. (Role: Contributor, France)

IBFD, Nov, 2020 Refereed
Diagnosis of IFRS implementation (in Japanese)

NAKANO Takayuki (Role: Contributor, Implementation in France)

Dobunkan, Sep, 2020

Gino Zappa, Torao Nakanishi and the Development of Dynamic Accounting

GARCIA Clemence, BIONDI Yuri

43rd Conference of the Japanese Accounting History Association, Kanazawa University, Nov 30, 2024
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 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

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)

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