Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: M74. Periodo 2017- 2023

Abstract

Abstract: According to the Superintendency of Companies, Securities and Insurance and the Organization and Promotion of the Violet Economy, only 10% of companies have women in the CEO position and 26% of board members are women. Therefore, this study aimed to analyze gender in the financial management of Ecuadorian companies (ISIC: M74) during the period 2017-2023. A quantitative methodology with a non-experimental, longitudinal, and retrospective design was employed. The study included 25 Ecuadorian companies registered under ISIC code M74 with complete financial statements approved by the SRI (Internal Revenue Service). A documentary analysis of official secondary sources on financial statements from 2017 to 2023 was also conducted to calculate the ROA, ROE, and ROS indicators. It was determined that of the companies in the ISIC M74 sector, 56% are small, 32% medium, and 12% micro-enterprises, with the main concentrations in Pichincha (60%) and Guayas (32%). 72% of presidential positions and 68% of management positions were held by men, and companies led by women had similar, and even superior, financial indicators. It was concluded that gender equity in the financial management of the M74 sector promotes inclusion and enhances business sustainability and competitiveness. Keywords: Gender equity, Financial management, Business leadership.