Beyond quotas: how ESG disclosure and critical mass of female directors shape firm value in France Available to Purchase

Mostafa Kamal Hassan is a Professor in Accounting at Qatar University and on leave from Alexandria University, Egypt. He received his PhD in Accounting and Finance from the University of Essex, UK in 2003. Since then, he worked at the University of Hertfordshire, UK, University of Portsmouth, UK, University of Sharjah, UAE and Alexandria University, Egypt. Dr Hassan’s research interests include the sociological analysis of accounting practices, institutional theory and accounting change, corporate governance, globalization, performance evaluation, risk disclosure, and narrative disclosures with a particular focus on the tone and readability of annual reports.

Fathia Elleuch Lahyani is an instructor at the College of Business and Economics, Qatar University. She received her PhD in Accounting at Institut des Hautes Etudes Commerciales de Carthage (IHEC), Tunisia. Prior to this appointment, she was a Lecturer at the Department of Accounting and Finance at the University of Economic and Commercial Studies, ESSEC, Tunis, Tunisia. She also worked at the Department of Accounting and Finance at the University of Business, ESC, Sfax, Tunisia. She has more than 15 years of academic experience in Accounting. Her current research focuses on corporate governance, disclosure and firm performance. Her research interests extend to corporate disclosure with a particular focus on environmental disclosure. She has several publications in different academic journals.

Khaldoon Albitar is a Senior Lecturer (Associate Professor) in Accounting and Finance at Adam Smith Business School, University of Glasgow. His work appears in top journals such as Research Policy, The International Journal of Accounting, Review of Quantitative Finance and Accounting, International Journal of Finance and Economics, Business Strategy and the Environment, Technological Forecasting and Social Change, and others. He serves as Associate Editor for Business Strategy and the Environment, Section Editor for Journal of Applied Accounting Research and Associate Editor for Corporate Governance: The International Journal of Business in Society.