Incorporación de la perspectiva de género en las políticas de dividendos: implicaciones sobre la solvencia financiera y el rendimiento accionario de las empresas ecuatorianas del sector CIIU A, durante el periodo 2018 - 2024

Abstract

Abstract: The research analyzes the relationship between the incorporation of a gender perspective in corporate structures and its relation to dividend policy, financial solvency, and the performance of companies in the ISIC A sector in Ecuador during the period 2018 2024. A quantitative, correlational approach was used, and techniques including descriptive statistics, the t-Student test, and Pearson correlation were applied to examine the associations between the variables of gender, dividends, solvency, and performance, where it was found that female participation is limited in boards of directors, with a representation of 16.79% compared to 83.21% male representation. Furthermore, it was found that companies with a higher presence of women on the board of directors maintain more conservative dividend policies, while men show better returns on assets. The relationship between the presence of women on the board and the percentage of shares held by women is significant, although the relationship between gender and dividends does not reach relevant statistical significance.