Clémence Garcia
Professor
Gakushuin University
Welcome to my web page!
I am a French researcher specializing in accounting and tax law. After studying in Paris, I came to Japan in 2004 to do research and started teaching international accounting there. My main research topics are intangible assets, goodwill, and international tax law.
Students, you can find me at the Faculty of International Social Sciences at Gakushuin University or Keio University MBA.
News
In the Fall semester, I will be teaching Financial Accounting on Thursdays in the 3rd period and Financial Statements Analysis on Wednesdays in the 2nd period.
I am the new co-chair of the International Fiscal Association WIN Committee for Japan.
I have joined the Institute of Directors (United Kingdom).
Latest Academic Activities
Reconsidering the Measurement of Digital Assets as Intangibles from the Viewpoint of Business Models, EIASM 19th Interdisciplinary Conference on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 2024.
Development of a Decentralized Disclosure System for SMEs: A Use Case of Blockchain to Compute and Disclose Brand Value, EIASM 19th Interdisciplinary Conference on Intangibles, Intellectual Capital and Sustainability, Grenoble, Sep 2024 (with T. Itabashi).
Tax and Sustainability Disclosure, Japanese Accounting Association 83rd Annual Meeting, Tokyo, Aug 2024 (with Y. Matsubara and H. Inokuma)
Implementing the Global Minimum Corporate Tax, national report for Japan, WU Rust Conference, Rust, Jul 2024 (with T. Nagato).
Accounting for Goodwill in France: A Brief History of an Exception Française , SASE 36th Conference, Limerick, Jun 2024.
Multichannel Corporate Reporting Using Blockchain as a Decentralized Information System, SASE 36th Conference, Limerick, Jun 2024 (with T. Itabashi).
Latest Publications
Share Capital and Dividend Restrictions in Japan: How Can Financial Reporting and Dividend Regulation Be Reconciliated? Accounting, Economics and Law, (with A. Hoshi and M. Takahashi), forthcoming.
OECD Transfer Pricing Guidelines and International Tax Law, in Oxford Handbook of International Tax Law, Haas F. and Kofler G. (ed), OUP, Nov 2023.
An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain, FIRE Anthology, Aug 2023.
Guidance on Company Capital and Financial Accounting for Corporate Sustainability, ELI project on Corporate Sustainability, Jan 2023, available here.