Análisis de género en la gestión financiera de las empresas ecuatorianas, CIIU: C25. Periodo 2017- 2023

Abstract

Abstract: This research examines the relationship between gender, managerial leadership, and financial performance in Ecuadorian companies in the CIIU C25 sector during the period 2017-2023. The objective was to determine how female participation in presidencies and management positions influences profitability and business sustainability indicators, using a quantitative longitudinal approach with data from the Superintendency of Companies, Securities and Insurance (SCVS), descriptive analysis, time series, and comparison of ROA, ROE, ROS, liquidity, and debt indicators by gender. Results reveal persistent female underrepresentation: women never exceeded 15% in presidencies and represented less than 5% in large companies, confirming the glass ceiling remains a structural barrier; however, their presence in management grew from 28% to 38% between 2017 and 2023. Financially, companies with female CEOs achieved an average ROA 1.2 to 2.1 percentage points higher in 2022-2023 and demonstrated greater resilience during the 2020-2021 crisis. It is concluded that gender diversity in leadership strengthens organizational performance and requires active corporate policies with progressive quotas and female talent development.