.... Remarkably, the COVID-19 outbreak led to enhanced ESG performance. The robustness of the study results is further reinforced by additional tests using different metrics for the key variables. Moreover, the findings reinforce critical mass theory. Originality/value To the best of the authors’ knowledge...

... in investigating the impact of BOGD quota regulation on EM in Egypt. This paper contributes to BOGD as a major factor in improving financial reporting quality in Egyptian companies. Gender quota legislation Board of directors Earnings management Critical mass theory Emerging markets Egyptian firms...