Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: F42. Periodo 2017- 2023

Abstract

Abstract: This Curriculum Integration Project analyzes the relationship between gender and financial performance in Ecuadorian companies in the F42 sector during the period 2017-2023. The study aims to establish the participation of men and women in management positions and the impact this has on key financial indicators: ROA, ROE, and ROS. A non-experimental, cross-sectional, and descriptive quantitative methodology was employed, using data from official sources: the Superintendency of Companies, Securities and Insurance, and the National Institute of Statistics and Censuses. The results show that men hold most of the presidential and managerial positions. The financial performance of companies is not linked to the gender of those leading the company, but rather to its size structure, access to financing, and the economic environment. Therefore, this research provides evidence to inform business and public policy decisions aimed at reducing gender inequalities and promoting equality in leadership as a matter of social justice, efficiency, sustainability, and inclusion in the financial management of companies in Ecuador.