Rchr
J-GLOBAL ID：201101038091100421   Update date: Apr. 09, 2024

Garcia Clemence

ガルシア クレマンス | Garcia Clemence
Affiliation and department：
Gakushuin University Faculty of international Social Sciences

About Gakushuin University Faculty of international Social Sciences


Homepage URL  (1)： https://sites.google.com/view/garcia-clemence/home
Research field  (2)： Accounting ,  Public law
Research keywords  (6)： Intangible Assets ,  Goodwill ,  Accounting ,  IFRS ,  Tax Law ,  Blockchain
Research theme for competitive and other funds  (10)：
  • 2023 - 2027 Study of Digital Transformation on the Tax Administration - focused on local taxes-
  • 2017 - 2023 Procyclicality of goodwill permanent retention
  • 2021 - 2022 Financial Information Retrieval Ecosystem (FIRE)
  • 2021 - 2022 Intangible Assets Measurement and Value Creation
  • 2019 - 2021 Company Law, Prudent Management and Corporate Sustainability
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Papers (22)：
  • GARCIA Clemence, ITABASHI Takeo. An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain. 1st FIRE Conference Anthology, Iustus. 2023. 1. 75-91
  • GARCIA Clemence. National Differences in the Disclosure of Intangible Assets in IFRS. AGISSS Research Series. 2022. 3. 1-19
  • ITABASHI Takeo, GARCIA Clemence. Distributed Ledger Technology and Its Application to Business Accounting: About the Use of Sidechains for Information Transfers (in Japanese). Journal of Tokyo Keizai University : Business. 2021. 310. 310. 95-105
  • ITABASHI Takeo, GARCIA Clemence. Accretion-based taxation of trading securities and fair value measurement (in Japanese). Sangyokeiri. 2021. 80. 4. 120-130
  • GARCIA Clemence. From Financial to « Sustainable » Capital Maintenance. Journal for International and European Law, Economics and Market Integrations. 2021. VII. 2. 229-243
ｍore...
MISC (26)：
  • NAGATO Takayuki, GARCIA Clemence. The Implementation of the Global Minimum Corporate Tax. Japanese National Report;WU Rust Conference. 2024
  • MATSUBARA Yuri, URUSHI Saki, GARCIA Clemence. Tax and Inequalities. Japanese National Report, EATLP Conference, Antwerp. 2024
  • GARCIA Clemence. Bloomberg Tax Database, forthcoming in May 2024. Bloomberg Tax Database. 2024. 1-176
  • GARCIA Clemence, TAKAHASHI Mioko, HOSHI Akio. Share Capital, Financial Reporting and Dividend Regulation in Japan. ELI project on Corporate Sustainability, Financial Accounting and Share Capital. 2022. 1-27
  • GARCIA Clemence. Share Capital and Dividend Regulation in Japan. European Law Institute SIG project report. 2021
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Books (12)：
  • Oxford Handbook of International Tax Law
    Oxford University Press 2023
  • Implementation and Effects of the OECD Multilateral Instrument
    IBFD 2021
  • GAAR: the Final Tax Frontier
    Thomson-Reuters 2021
  • Controlled Foreign Company Legislation
    IBFD 2020
  • Diagnosis of IFRS implementation (in Japanese)
    Dobunkan 2020
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Lectures and oral presentations  (48)：
  • Accounting for Goodwill in France: Brief History of an Exception Française
    (SASE Limerick Conference 2024)
  • Multichannel Corporate Reporting Using Blockchain as a Decentralized Information System
    (SASE Limerick Conference 2024)
  • Tax and ESG
    (7th International Fiscal Association Asia Pacific Conference, Hong Kong 2024)
  • Current and Future Research on Intangible Assets
    (EAA-IASB-EFRAG Workshop, online 2024)
  • Disclosure Patterns of Intangibles in the Pharmaceutical Industry: Implications for Corporate Digital Reporting in XBRL
    (18th EIASM Conference on Intangibles, Intellectual Capital and Sustainability, Krakow 2023)
ｍore...
Education (5)：
  • - 2010 Paris Dauphine University Doctoral Program in Management Sciences
  • 2004 - 2005 Kyoto University Graduate School of Economics Visiting scholar
  • - 2003 Paris Dauphine University Master course in Accounting
  • - 2002 University of Paris I Pantheon Sorbonne Maitrise de sciences comptables et financieres
  • - 2000 University of Paris 1 Pantheon-Sorbonne DEUG de Sciences Economiques
Professional career (1)：
  • Doctorat de Sciences de Gestion (PhD in Management Sciences) (Universite Paris Dauphine, France)
Work history (6)：
  • 2020/04 - 現在 Gakushuin University Faculty of international Social Sciences Professor
  • 2014/09 - 現在 Keio University Graduate School of Business Administration Specially appointed professor
  • 2015/04 - 2020/03 Gakushuin University Faculty of International Social Sciences Associate Professor
  • 2011/04 - 2015/03 Rikkyo University College of Business Assistant Professor
  • 2006/04 - 2010/03 Meiji Gakuin University Faculty of Economics Assistant Professor
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Committee career (8)：
  • 2024/03 - 現在 IFA WIN Committee Japan Co-chair
  • 2024/02 - 現在 Japan Blockchain Association Accounting Committee
  • 2023/03 - 現在 Japan Blockchain Association Tax Committee
  • 2021/11 - 現在 EAA Financial Reporting Standards Committee, Working group on intangibles
  • 2019/03 - 現在 European Law Institute, Special Interest Group on Financial Law
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Awards (2)：
  • 2023/09 - EIASM Best Junior Contribution to the Theory and Practice Award of Intangibles, Intellectual Capital and Sustainability
  • 2017/09 - Japanese Association of Accounting Theory Best paper award
Association Membership(s) (8)：
Japan Blockchain Association ,  European Law Institute ,  International Fiscal Association ,  Japanese Association of Accounting History ,  Japanese Association of Accounting Theory ,  Japanese Association of International Accounting Studies ,  Japanese Accounting Association ,  European Accounting Association
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