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 G, durante el periodo 2018-2024

Abstract

Abstract: The purpose of this research was to analyze the representation of the gender perspective in corporate governance and leadership structures, as well as its relationship with dividend policies, financial solvency, and stock performance in companies belonging to the wholesale and retail trade sector (CIIU G) in Ecuador during the period 2018 2024. The study adopted a quantitative approach, using a database composed of 40 companies and 280 observations. The analysis employed descriptive statistics, as well as parametric and non-parametric tests, to compare financial indicators and corporate governance characteristics according to the gender of corporate leaders. The results reveal a low level of female participation in strategic positions and corporate governance bodies. Furthermore, most of the differences observed between companies led by men and those led by women were not statistically significant. As a practical implication, the findings provide evidence on the current state of gender representation in the analyzed sector and serve as a basis for future research and the development of strategies aimed at strengthening diversity in corporate decision-making processes.