GARCIA Clemence ＧＡＲＣＩＡＣｌｅｍｅｎｃｅ

… 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

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

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15. MATSUWAKI Masami (30367875)

# of Collaborated Projects: 1 results

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16. HIRAGA Masatake (00329070)

# of Collaborated Projects: 1 results

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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

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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

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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

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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

GARCIA Clemence ＧＡＲＣＩＡ Ｃｌｅｍｅｎｃｅ

CLEMENCE Garcia

Research Projects

Research Products

Co-Researchers

Problems with DX of Tax Administration -Focusing on local taxes

Principal Investigator

Project Period (FY)

Research Category

Review Section

Research Institution

Procyclicality of goodwill permanent retentionPrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Comparative Study of Financial Reporting Standards Based on Empirical Study of International Patents

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

Study on the IFRS for SMEs and the Dynamism of Accounting Systems Change in Foreign Countries

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

International Convergence of Accounting Standards and the impact on Accounting for Intangibles

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

A Comparative Study about accounting differences in Business Combinations and their impact on Financial Statements in Japan and FrancePrincipal Investigator

Principal Investigator

Project Period (FY)

Research Category

Research Field

Research Institution

[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)

Journal Title

Data Source

[Journal Article] IFRS強制適用に関する国際比較研究2019

Author(s)

Journal Title

Data Source

[Journal Article] IFRS強制適用に関する研究(最終報告）2019

Author(s)

Journal Title

Data Source

[Journal Article] IFRS強制適用に関する国際比較研究2018

Author(s)

Journal Title

Data Source

[Journal Article] IFRS強制適用に関する比較研究（フランス）2018

Author(s)

Journal Title

Data Source

[Journal Article] Goodwill accounting standards in the United Kingdom, the United States, France, and Japan2018

Author(s)

Journal Title

DOI

Data Source

[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)

Journal Title

Data Source

[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)

Journal Title

Data Source

[Journal Article] フランスにおけるのれん会計の歴史2017

Author(s)

Journal Title

Data Source

[Journal Article] フランスにおけるのれん会計の歴史2017

Author(s)

GARCIA Clemence ＧＡＲＣＩＡＣｌｅｍｅｎｃｅ