The composition is characterized as a midtempo R&B and hip hop club song that serves as an ode to women's desires in wanting to indulge themselves in a quintessentially jovial girl's night out experience by going out for a night at the club, reveling in the joy of partying in addition to partaking in the concomitant celebratory act of having a good time.

"Girls" received a mixed reception from music critics who praised the urban and commercially radio-friendly production, drawing comparisons to Beyoncé's "Single Ladies (Put a Ring on It)" (2008) and Kelly Rowland's 2011 single "Motivation", but was criticized for its cliché and prosaic lyrical content.

The song's live performance at the Dubai World Cup was met by a positive reception with critics who praised Lopez's energy skills as an entertainer.

"Girls" was first was released as a teaser on January 20, 2014, when record producer DJ Mustard messaged Lopez on Twitter stating that he had "some bangers waiting for her".

[3] It has a duration of three minutes and 58 seconds (3:58)[4] and is a mid-tempo hip hop[2] and R&B[5] club track that features a "laid-back" and "trunk-rattling" beat, characterized by a harmonious blend of melodious bells that serve as its main groove juxtaposed against an accompaniment of recurring arrangement of eerie synthesizers, crisp dance claps while being complemented by a resonating bassline of pulsating 808 kick drums in which Lopez declares "At the end of the night, girls just wanna have fun.

[24] The performance was billed as part of a post-race celebration to bring to an end the Dubai World Cup Carnival which had been going on for the previous three months.

It was also Lopez's second time performing in Dubai having previously staged a concert in November 2012 as part of the Dance Again World Tour.

[24] Marwa Hammad reporting for the Gulf News, praised the performance, saying that "it’s a testament to how good an entertainer Jennifer Lopez is that you can be far, far away from the stage and still be completely swept away by her show.