Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: C21. Periodo 2017- 2023

Abstract

Abstract: This study analyzes gender in the financial management of Ecuadorian companies classified according to specific ISIC codes during the period 2017 2023. The research problem focuses on the limited empirical evidence available on the participation of men and women in management positions and its relationship to corporate financial management. The overall objective is to analyze gender in financial management, while the specific objectives are to characterize the companies studied, identify gender participation in management positions, and evaluate financial management using financial indicators. The methodology applied corresponds to a quantitative approach, with a non-experimental design and descriptive-analytical scope, using secondary financial information from official sources. The results allow us to identify differences in gender participation in management positions and differentiated behaviors in financial management throughout the period analyzed. We conclude that, although gender does not act in isolation, the management structure is a relevant element in corporate financial management, which highlights the importance of strengthening equity and transparency policies in the Ecuadorian corporate environment.