Incorporación de la perspectiva de género en las políticas de dividendos: implicaciones sobre la solvencia financiera y el rendimiento accionario durante el periodo 2018 - 2024 en empresas del Sector H transporte y almacenamiento

Abstract

Abstract: This study analyzes the influence of women in senior management positions on the financial decisions of Ecuadorian transport and storage companies. It examines their impact on profit distribution, economic stability, and overall performance. Through statistical analysis, the results show that gender in strategic decision-making impacts corporate finance. Companies with women in general management are more formal, having a higher probability of documented dividend policies. Furthermore, these female executives lead companies with higher revenues and assets, opting for stable, long-term financing. In contrast, male-led businesses register a higher return on assets. On the other hand, the research highlights that female presence in board presidencies is still very low, preventing the achievement of the critical mass necessary to balance power and fully influence organizational strategy. In conclusion, gender diversity significantly influences the business economy, justifying the creation of corporate governance policies that promote real equity in the country.