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GARCIA Clemence  GARCIA Clemence

ORCIDConnect your ORCID iD *help
… Alternative Names

CLEMENCE Garcia

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Researcher Number 60440179
Other IDs
Affiliation (Current) 2025: 学習院大学, 国際社会科学部, 教授
Affiliation (based on the past Project Information) *help 2020 – 2024: 学習院大学, 国際社会科学部, 教授
2016 – 2019: 学習院大学, 国際社会科学部, 准教授
2017: 学習院大学, 経済学部, 教授
2012 – 2013: 立教大学, 経営学部, 助教
2008: 明治学院大学, 経済学部, 教授
2007 – 2008: 明治学院大学, 経済学部, 専任講師
2007 – 2008: Meiji Gakuin University, 経済学部, 講師
Review Section/Research Field
Principal Investigator
Accounting
Except Principal Investigator
Accounting / Basic Section 05020:Public law-related / Global Studies
Keywords
Principal Investigator
会計学 / Intangible Assets / IFRS / financial regulation / sustainability / procyclicality / accounting / intangible assets / goodwill / Accounting History … More / Financial Reporting / Accounting / Intangible assets / Goodwill / 日仏比較 / 企業結合 / 国際会計 … More
Except Principal Investigator
会計基準 / 無形資産 / 国際会計 / 税の透明化と個人情報保護 / 地方税 / 税務行政 / DX化 / IFA / EATLP / EoI / 税務DX / 地方税のデジタル化 / Ditital Invoicing / 住民税の現年課税 / AI and Tax / デジタルインボイス / Tax and ESGs / Tax and Tech / 資産評価 / 多国籍企業 / 無形資産評価 / 特許権 / 利益概念 / のれん / 国際特許 / 財務報告制度 / 中小企業版IFRS / ダイナミズム / 会計制度改革 / 中小企業版IFRS / 中小企業会計基準 / 中小企業 / IFRS / コンバージェンス Less
  • Research Projects

    (6 results)
  • Research Products

    (43 results)
  • Co-Researchers

    (30 People)
  •  Problems with DX of Tax Administration -Focusing on local taxes

    • Principal Investigator
      松原 有里
    • Project Period (FY)
      2023 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      Meiji University
  •  Procyclicality of goodwill permanent retentionPrincipal Investigator

    • Principal Investigator
      GARCIA Clemence
    • Project Period (FY)
      2017 – 2020
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Gakushuin University
  •  Comparative Study of Financial Reporting Standards Based on Empirical Study of International Patents

    • Principal Investigator
      ASAMI Yuko
    • Project Period (FY)
      2016 – 2023
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Global Studies
    • Research Institution
      Gakushuin University
  •  Study on the IFRS for SMEs and the Dynamism of Accounting Systems Change in Foreign Countries

    • Principal Investigator
      KAWASAKI Teruyuki
    • Project Period (FY)
      2011 – 2013
    • Research Category
      Grant-in-Aid for Scientific Research (B)
    • Research Field
      Accounting
    • Research Institution
      Konan University
  •  International Convergence of Accounting Standards and the impact on Accounting for Intangibles

    • Principal Investigator
      FUJITA Akiko
    • Project Period (FY)
      2008 – 2009
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Research Field
      Accounting
    • Research Institution
      Meiji Gakuin University
  •  A Comparative Study about accounting differences in Business Combinations and their impact on Financial Statements in Japan and FrancePrincipal Investigator

    • Principal Investigator
      GARCIA Clemence
    • Project Period (FY)
      2007 – 2008
    • Research Category
      Grant-in-Aid for Young Scientists (B)
    • Research Field
      Accounting
    • Research Institution
      Meiji Gakuin University

All 2019 2018 2017 2016 2012 2009 2008

All Journal Article Presentation

  • [Journal Article] 中小企業会計情報と経済統計ーフランスにおける現状と課題2019

    • Author(s)
      GARCIA Clemence
    • Journal Title

      會計

      Volume: 195 Pages: 180-190

    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Journal Article] IFRS強制適用に関する国際比較研究2019

    • Author(s)
      中野貴之、Garcia,C.他
    • Journal Title

      国際会計研究学会研究グループ最終報告書

      Volume: ー Pages: 101-116

    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Journal Article] IFRS強制適用に関する研究(最終報告)2019

    • Author(s)
      NAKANO, Takayuki, GARCIA, Clemence etc al.
    • Journal Title

      国際会計研究学会スタディーグループ報告書

      Volume: 1 Pages: 101-116

    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Journal Article] IFRS強制適用に関する国際比較研究2018

    • Author(s)
      ガルシア クレマンス
    • Journal Title

      国際会計研究学会スタディーグループ報告書

      Volume: 1 Pages: 51-66

    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Journal Article] IFRS強制適用に関する比較研究(フランス)2018

    • Author(s)
      GARCIA Clemence
    • Journal Title

      国際会計研究学会スタディーグループ報告書

      Volume: 1 Pages: 51-66

    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Journal Article] Goodwill accounting standards in the United Kingdom, the United States, France, and Japan2018

    • Author(s)
      GARCIA Clemence、Katsuo Yuko、van Mourik Carien
    • Journal Title

      Accounting History

      Volume: 1 Issue: 3 Pages: 1-25

    • DOI

      10.1177/1032373217748672

    • Peer Reviewed / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092, KAKENHI-PROJECT-17K13827, KAKENHI-PROJECT-17H02581
  • [Journal Article] 中小企業会計情報と経済統計 ―フランスにおける現状と課題2018

    • Author(s)
      ガルシア クレマンス
    • Journal Title

      會計

      Volume: 195 Pages: 180-190

    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Journal Article] フランスにおけるのれん会計の歴史-1895~1965商法および税法の進化を中心に2017

    • Author(s)
      Clemence Garcia
    • Journal Title

      Gakushuin University ISS Discussion Paper

      Volume: 17 Pages: 1-21

    • Acknowledgement Compliant
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Journal Article] フランスにおけるのれん会計の歴史2017

    • Author(s)
      GARCIA Clemence
    • Journal Title

      産業経理

      Volume: 77(3) Pages: 145-152

    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Journal Article] フランスにおけるのれん会計の歴史2017

    • Author(s)
      GARCIA Clemence
    • Journal Title

      産業経理

      Volume: 77(3) Pages: 145-152

    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Journal Article] 会計理論の体系性から見た、負ののれんに関する再検討2016

    • Author(s)
      Clemence Garcia
    • Journal Title

      会計理論学会年報

      Volume: 30 Pages: 148-156

    • Peer Reviewed
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Journal Article] A Sociological Study of Stakeholders’ Representation in Accounting Standard Setting in France and Japan2012

    • Author(s)
      GARCIA Clemence
    • Journal Title

      立教ビジネスレビュー

      Volume: 第5号 Pages: 29-39

    • Data Source
      KAKENHI-PROJECT-23330152
  • [Presentation] Accounting and Law for equity capital, creditor protection and corporate sustainability2019

    • Author(s)
      GARCIA Clemence
    • Organizer
      European Law Institute Annual Conference
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] IFRS強制適用に関する国際比較研究2019

    • Author(s)
      中野貴之、Garcia,C.他
    • Organizer
      国際会計研究学会
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Accounting and Law for equity capital, creditor protection and corporate sustainability2019

    • Author(s)
      Garcia, C
    • Organizer
      European Law Institute Conference. Financial Law Panel
    • Invited / Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Controlled Foreign Company legislation in France2019

    • Author(s)
      Garcia, C
    • Organizer
      Controlled Foreign Company legislation Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] IFRS強制適用に関する研究(最終報告)2019

    • Author(s)
      NAKANO, Takayuki, GARCIA, Clemence etc al.
    • Organizer
      国際会計研究学会第36回全国大会
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] 中小企業会計情報と経済統計2018

    • Author(s)
      Clemence Garcia
    • Organizer
      日本会計研究学会第77回全国大会
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Accounting for intangible assets in the pharmaceutical industry2018

    • Author(s)
      GARCIA Clemence
    • Organizer
      LABEX, Paris
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] 中小企業会計情報と経済統計2018

    • Author(s)
      GARCIA Clemence
    • Organizer
      日本会計研究学会、第77回全国大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] IFRS強制適用に関する研究2018

    • Author(s)
      GARCIA Clemence
    • Organizer
      国際会計研究学会、第35回全国大会
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] How accounting for goodwill relies on underlying assumptions: A historical approach2018

    • Author(s)
      Clemence Garcia
    • Organizer
      The 14th Workshop on European Financial Reporting
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Accounting for goodwill and procyclical effects on M&A activity2018

    • Author(s)
      GARCIA Clemence
    • Organizer
      30th annual conference of the society for advancement of socio-economics
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] IFRS強制適用に関する研究2018

    • Author(s)
      Clemence Garcia
    • Organizer
      国際会計研究学会、第35回全国大会
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] How accounting for goodwill relies on underlying assumptions: a historical approach2018

    • Author(s)
      GARCIA Clemence
    • Organizer
      14th workshop on European financial reproting
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] Accounting for Goodwill and Procyclical Effects on M&A Activity2018

    • Author(s)
      Clemence Garcia
    • Organizer
      The 30th annual conference of the Society for Advancement of Socio-economics
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] 国際会計基準の下での非上場企業・中小企業をめぐる課題ー欧州の観点2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      国際会計研究学会第8回東日本部会 統一論題
    • Invited
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      29th Annual SASE Conference, Lyon
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      29th Annual SASE Conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Accounting for goodwill: a theoretical study based on the conditional-normative methodology2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      AAAA conference, Taipei
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] ‘Goodwill Accounting Standards in the USA, the UK, France and Japan,’2017

    • Author(s)
      Clemence Garcia, Yuko Katsuo and Carien van Mourik,
    • Organizer
      The 29th Annual Meeting of the Society for the Advancement of Socio-Economics
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Accounting for goodwill: a theoretical study based on the conditional-normative methodology2017

    • Author(s)
      GARCIA Clemence, ITABASHI Takeo
    • Organizer
      AAAA conference
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Abacus based bookkeeping in Japan: from ancient techniques to modern Western-style accounting2017

    • Author(s)
      GARCIA Clemence, ITABASHI Takeo
    • Organizer
      AAAA conference, Taipei
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] 日本と欧州における減価償却制度2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      税務大学校公開講座
    • Invited
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] 国際会計基準の下での非上場企業・中小企業をめぐる課題ー欧州の観点2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      国際会計研究学会第8回東日本部会、統一論題報告
    • Invited
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] 条件付規範的会計理論から見たのれん会計2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      会計理論学会第32回大会
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] Accounting for intangible assets in the pharmaceutical industry: towards a quasi-goodwill category2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      Labex Accounting Workshop, ESCP Paris
    • Invited
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Goodwill accounting standards in the UK, the USA, France and Japan2017

    • Author(s)
      GARCIA Clemence, KATSUO Yuko, VAN MOURIK Carien
    • Organizer
      29th Annual SASE Conference, Lyon
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-17K13827
  • [Presentation] 条件付規範的会計理論から見たのれん会計2017

    • Author(s)
      GARCIA Clemence
    • Organizer
      会計理論学会第32回大会
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] Accounting for goodwill in France: A Case study of institutional cross-complementarity2016

    • Author(s)
      Clemence Garcia
    • Organizer
      国際会計研究学会第33回大会
    • Place of Presentation
      関西学院大学、西宮、日本
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] フランスにおけるのれん会計の歴史2016

    • Author(s)
      Clemence Garcia
    • Organizer
      日本会計史学会第35回大会
    • Place of Presentation
      北海道大学、札幌、日本
    • Data Source
      KAKENHI-PROJECT-16KT0092
  • [Presentation] EU会計戦略とフランス企業会計の現状2009

    • Author(s)
      GARCIA Clemence
    • Organizer
      日仏経営学会第53大会
    • Place of Presentation
      立教大学
    • Data Source
      KAKENHI-PROJECT-19730309
  • [Presentation] フランス上場企業企業におけるIFRSの影響2008

    • Author(s)
      GARCIA Clemence
    • Organizer
      日本会計研究学会第67回大会
    • Place of Presentation
      立教大学
    • Data Source
      KAKENHI-PROJECT-19730309
  • 1.  FUJITA Akiko (20227599)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 2.  SAITO Shizuki (80107482)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 3.  TORII Hiroshi (30139472)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 4.  SATO Seiki (90225954)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 5.  KAWASAKI Teruyuki (10122227)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 6.  HONDA Yoshimi (30157101)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 7.  HORIE Masayuki (70173630)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 8.  URASAKI Naohiro (60203600)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 9.  UKITA Izumi (70203502)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 10.  OZU Chikako (30214167)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 11.  SAKAUE Manabu (50264792)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 12.  SHIMADA Michiko (30268289)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 13.  NAKAOJI Yoko (20320533)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 14.  SAINO Junko (60311510)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 15.  MATSUWAKI Masami (30367875)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 16.  HIRAGA Masatake (00329070)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 17.  KO Tan (10386667)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 18.  ASAMI Yuko (70327310)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 19.  和田 哲夫 (10327314)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 20.  松原 有里 (30436505)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 21.  漆 さき (00735045)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 22.  沼尾 波子 (10265936)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 23.  内海 朋子 (10365041)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 24.  田中 雅子 (10842148)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 25.  猪熊 浩子 (30596416)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 26.  横田 明美 (60713469)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 27.  山田 麻未 (80782250)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 28.  UENO Takaya
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 29.  RI Kyongu
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 30.  KATSUO Yuuko
    # of Collaborated Projects: 0 results
    # of Collaborated Products: 2 results

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