Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: N80. Periodo 2017- 2023

Abstract

Abstract: This research analyzes gender in financial management within Ecuadorian companies of the CIIU N80 sector during the period 2017 2023, using a non-experimental cross-sectional design with a descriptive-quantitative approach. The study population consisted of 351 active companies in the Quito canton. The results show that most companies are mediumsized (55.4%) and large (30.3%), with a higher concentration in the Sierra region, particularly in Pichincha and Guayas. Female participation in presidential positions remains between 38% and 42%, while in managerial roles it stabilizes between 29% and 30%. In financial terms, the ROA, ROE, and ROS indicators indicate that female management is associated with greater stability during crisis periods and more sustained recoveries in favorable years, whereas male management shows higher volatility with sharper declines and abrupt recoveries. In conclusion, although there have been advances in female participation and educational level, inequalities in access to executive positions persist, especially in large and small companies.