2017 Fiscal Year Research-status Report
Procyclicality of goodwill permanent retention
| Project/Area Number |
17K13827
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| Research Institution | Gakushuin University |
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Principal Investigator |
GARCIA Clemence 学習院大学, 国際社会科学部, 准教授 (60440179)
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Keywords | Accounting / Goodwill / Intangible Assets |
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| Outline of Annual Research Achievements |
In 2017, I have started reviewing documents about procyclical effects in France in the 1990.I have also collected data about Japanese voluntary adopters of IFRS, and proceeded to a first quantitative study.This work is still in progress.
As far as research achievements are concerned, I have published two articles about the history of goodwill and the rationales of the non-amortization school of thought.The first one, titled "Goodwill accounting standards in the United Kingdom, the United States, France, and Japan", was published in Accounting History in January 2018. The second one, titled 「フランスにおけるのれん会計の歴史」was published in 産業経理 in August 2017.
As far as refereed conference presentations are concerned, I was able to present and receive comments at the SASE conference in Lyon about two papers "Goodwill accounting standards" and "Accounting for intangibles in the pharmaceutical industry". I also presented at AAAA conference in Taipei about "Accounting for goodwill: a theoretical study", and at the Japanese asssociation of accounting theory "a conditional-normative view of accounting for goodwill".
Apart from these presentations, I was also invited to give conferences about accounting for goodwill at the National Tax College in Wako, The LABEX in Paris, and Kyoto University.
Last, I received the prize of the Japanese association of accounting theory for my work about goodwill.
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| Current Status of Research Progress |
Current Status of Research Progress
2: Research has progressed on the whole more than it was originally planned.
Reason
Thanks to the support of my colleagues and fruitful discussions at conferences, the project is progressing smoothly.
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| Strategy for Future Research Activity |
At the moment, I am preparing a paper about non-amortization of goodwill in France. It will be presented at the European accounting association next may.
As far as the quantitative study is concerned, I have prepared a first draft.
This first version will be presented at the SASE international conference in Kyoto.This conference is interdisciplinary, and the chair is a finance specialist. I hope to receive some feedback about the economic implications of this research.
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| Causes of Carryover |
Thank to the support of private funding agencies, part of the cost of this reaseach was supported by grants others than the JSPS. This year, the remaining amount will be used in order to improve the results from the quantitative analysis and publish the results.
In particular, I am planning to publish a first paper about procyclicality, and I need to present this research in international conferences like American Accounting Association and European Accounting Association. The incurring amount above will help financing travel expenses related with these presentations.
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