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2019 年度 実施状況報告書

のれん非償却のプロシクリカリティ

研究課題

研究課題/領域番号 17K13827
研究機関学習院大学

研究代表者

GARCIA Clemence  学習院大学, 国際社会科学部, 准教授 (60440179)

研究期間 (年度) 2017-04-01 – 2021-03-31
キーワードgoodwill / intangible assets / accounting / procyclicality / sustainability / financial regulation
研究実績の概要

In 2019, I focused on the preparation of the empirical part of this study. As some data about pre and post IFRS are necessary, I collected the data with the help of a research assistant.Due to a large number of M&As for IFRS companies, it still requires some preparation.However, preliminary observations are eloquent.
I also participated to the study group about IFRS implementation of the Japanese Association of International Accounting Studies, in which I explained the change in accounting treatment for goodwill in the new accounting standard. This report was presented at JAIAS conference in August 2019. A book is going to be published based on the output of the working group in 2020.
I attended several conferences, including some in the field of transfer pricing and tax law. To some extent, the results of this research about goodwill valuation will be useful to these other areas.
I also presented my research at the European Law Institute. The presentation was about equity capital, but indeed aggressive M&A strategies and valuation of goodwill were some important elements.Thanks to this presentation, the results of this research reached out unexpected audience, since the European law Institute gathers many judges and officials involved in European legislation.
Globally, this year was used to prepare some results that should be published in 2020, if Covid-19 allows for such publication.

現在までの達成度 (区分)
現在までの達成度 (区分)

2: おおむね順調に進展している

理由

Until 2019, the research progressed smoothly, at the pace expected. As the empirical part requires a few years of data after IFRS adoption, the sample has progressively grown and now I am able to proceed to the analysis.The sample required hand-collection of data on top of databases. This should increase the value of this research.
For the historical and theoretical papers that I presented in 2017 and 2018, I should be able to submit them for publication in 2020.
The main concern regarding the progres is that most of the conférences in 2020 are cancelled due to Covid-19. For the next developments and publications, some delay is possible. However, this should normally not affect the core research itself.

今後の研究の推進方策

In 2020, some research output will be published. First, the article from my presentation at the European Law Institute will be published in the European Law Review. Secondly, my report for the Japanese Association of International Accounting Studies about accounting regulation of goodwill in France will be published as a book chapter in Japanese.
Next, I need to prepare an article to summarize the empirical part about the increase of M&As and present it at conférences. Unfortunately, most of the events of 2020 were cancelled due to Covid-19. The publication of the results may be delayed to Covid-19.
Last, I presented two historical papers and one theoretical paper about accounting for goodwill. I will submit these papers for publication.

次年度使用額が生じた理由

I change the method to collect data. Consequently, the database fee was reduced compared with the original assessment, but personnel cost increased.
The difference should be used in 2020 to finish preparing the data.

  • 研究成果

    (6件)

すべて 2019 その他

すべて 国際共同研究 (2件) 雑誌論文 (1件) 学会発表 (2件) (うち国際学会 1件、 招待講演 1件) 備考 (1件)

  • [国際共同研究] European Law Institute/University of Vienna/Vienna Wirtschafts Universitat(オーストリア)

    • 国名
      オーストリア
    • 外国機関名
      European Law Institute/University of Vienna/Vienna Wirtschafts Universitat
  • [国際共同研究] Universite Paris Dauphine(フランス)

    • 国名
      フランス
    • 外国機関名
      Universite Paris Dauphine
  • [雑誌論文] IFRS強制適用に関する研究(最終報告)2019

    • 著者名/発表者名
      NAKANO, Takayuki, GARCIA, Clemence etc al.
    • 雑誌名

      国際会計研究学会スタディーグループ報告書

      巻: 1 ページ: 101-116

  • [学会発表] Accounting and Law for equity capital, creditor protection and corporate sustainability2019

    • 著者名/発表者名
      GARCIA Clemence
    • 学会等名
      European Law Institute Annual Conference
    • 国際学会 / 招待講演
  • [学会発表] IFRS強制適用に関する研究(最終報告)2019

    • 著者名/発表者名
      NAKANO, Takayuki, GARCIA, Clemence etc al.
    • 学会等名
      国際会計研究学会第36回全国大会
  • [備考] Garcia personal homepage

    • URL

      https://sites.google.com/view/garcia-clemence/research?authuser=0

URL: 

公開日: 2021-01-27  

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