Hisayuki Kosaka
Biographic Data
| ID | 10376769 |
|---|---|
| NAME | Hisayuki Kosaka |
| GIVEN NAMES | Hisayuki |
| FAMILY NAME | Kosaka |
| SIGNATURE | KOSAKA H |
| AFFILIATIONS | Daicel Corporation Osaka Japan |
| VERIFIED | No |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2026 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 0 |
Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures
This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability disclosure, and market value, drawing on voluntary disclosure, legitimacy, and institutional theory. The results s…
No prominent works on this page.
Asymmetric Relationships Between Sustainability Performance, Disclosure, and Market Value Under Isomorphic Disclosure Pressures
This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability disclosure, and market value, drawing on voluntary disclosure, legitimacy, and institutional theory. The results s…
Auditing, Earnings Management, Governance (1 work) · Corporate Social Responsibility Reporting (1 work) · Corporate sustainability (1 work) · Environmental Sustainability in Business (1 work) · Panel data (1 work) · Social sustainability (1 work) · Sustainability (1 work) · Sustainability organizations (1 work) · Sustainability reporting (1 work)