Yousra Nasser ElShabasy is an Assistant Lecturer in the Accounting Department, College of Management and Technology, Arab Academy for Science, Technology and Maritime Transport (AASTMT), Alexandria, Egypt. She holds a Doctor of Philosophy (Ph.D.) in Finance from the Arab Academy for Science, Technology and Maritime Transport, in addition to a Bachelor's degree and a Master's degree in Accounting. Dr. ElShabasy has over 13 years of academic teaching experience in accounting and finance. Since 2013, she has been teaching undergraduate courses in financial accounting, managerial accounting, corporate finance, financial institutions, investment, and other accounting and finance disciplines. Her research interests focus on sustainability accounting, sustainable finance, corporate finance, ESG performance and disclosure, financial reporting, financial distress prediction, corporate governance, and business analytics. Her research aims to bridge academic knowledge and professional practice by providing evidence-based insights that support sustainable business development, sound financial decision-making, and corporate value creation.