Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: P85. Periodo 2017- 2023

Abstract

Abstract: The present study analyzes gender in the financial management of Ecuadorian companies belonging to the education sector classified under CIIU code P85 during the period 2017 2023. The research was conducted using a non-experimental cross-sectional design with a quantitative approach and a descriptive scope, based on secondary data obtained from official sources. The population consisted of 42 active companies that met the criteria of organizational longevity and the availability of consecutive financial statements. The results reveal a persistent gender gap in the occupation of executive positions, particularly in presidencies where male leadership predominates, while a more balanced distribution is observed in managerial positions. Furthermore, the financial analysis shows that companies with female leadership exhibit more stable and favorable performance in profitability indicators (ROA, ROE, and ROS), especially from 2022 onward.