Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: A01. Periodo 2017- 2023

Abstract

Abstract: The Ecuadorian agricultural sector is essential due to its economic and territorial contribution. This research analyzed the influence of the gender on the financial management of Ecuadorian companies classified under CIIU: A01 during 2017-2023 period. A quantitative, non- experimental, cross-sectional and descriptive methodology was applied, using data related to the gender of executives and the financial indicators ROA, ROE and ROS. The information was collected through documentary research, using sources from the Superintendence of Companies, Securities and Insurance (SCVS) and the Secretariat of Higher Education, Science, Technology and Innovation (SENESCYT). The results show that the sector concentrated in the Coastal region and is dominated by large companies engaged in agro-export activities. A low female participation in managerial positions was identified, ranging between 10% and 28%, despite women having higher educational levels. Profitability depends more on structural factors such as company size, region and productive activity than on the gender of the executive. However, female management demonstrated greater financial stability, playing a key role in strengthening sustainability and the overall performance of the Ecuadorian agricultural sector by contributing value and diversity.