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

Mostafa Kamal Hassan, Fathia Elleuch Lahyani, Khaldoon Albitar

Journal of Applied Accounting Research (2026) 27 (1): 64–85.

https://doi.org/10.1108/JAAR-02-2025-0048

Published: 16 May 2025

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Journal Articles

Female directors' representation and intellectual capital efficiency: does institutional ownership matter?

Ghassan H. Mardini, Fathia Elleuch Lahyani

Journal of Applied Accounting Research (2024) 25 (3): 397–419.

https://doi.org/10.1108/JAAR-11-2022-0295

Published: 30 June 2023

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