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1-4 of 4
Keywords: Gender diversity
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Journal Articles
Beyond quotas: how ESG disclosure and critical mass of female directors shape firm value in France
Available to Purchase
Journal of Applied Accounting Research (2026) 27 (1): 64–85.
Published: 16 May 2025
...Mostafa Kamal Hassan; Fathia Elleuch Lahyani; Khaldoon Albitar Purpose We investigate whether environmental, social, and governance (ESG) disclosure and board gender diversity (BGD) affect the firm value for a sample of French non-financial listed firms during the concurrent enactment of French...
Journal Articles
Journal of Applied Accounting Research (2024) 25 (1): 171–193.
Published: 27 December 2022
...Giovanni Zampone; Giuseppe Nicolò; Giuseppe Sannino; Serena De Iorio Purpose The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability...
Journal Articles
The impact of the board of directors on corporate social performance: a multivariate approach
Available to Purchase
Journal of Applied Accounting Research (2022) 23 (5): 1135–1156.
Published: 21 February 2022
...Camélia Radu; Nadia Smaili; Adela Constantinescu Purpose This study investigates the relation between the board of directors' attributes and corporate social performance. The authors examine three board of directors: characteristics, size, independence and gender diversity, and how they interact...
Journal Articles
Sustainable corporate governance and non-financial disclosure in Europe: does the gender diversity matter?
Open Access
Journal of Applied Accounting Research (2022) 23 (1): 227–249.
Published: 15 July 2021
...Giuseppe Nicolò; Giovanni Zampone; Giuseppe Sannino; Serena De Iorio Purpose Recent regulatory changes in Europe have promoted non-financial reporting practices (e.g., Directive, 2014/95/EU) and gender diversity in decision-making positions. Special attention is devoted to promoting the gender...
