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 K66, durante el periodo 2018 - 2024

Abstract

Abstract: The research analyzes the incorporation of a gender perspective into dividend policies and its implications for the financial solvency and stock performance of Ecuadorian companies belonging to CIIU sector K66, which corresponds to auxiliary activities of financial and insurance services. The study arises from the growing relevance of gender diversity in corporate governance processes and the need to understand how it influences decisions related to profit distribution. Through quantitative methods, the research examines the relationship between women s participation in management and decision making, the dividend policies implemented, financial solvency, and share profitability. The study aims to provide evidence on the impact of gender on financial management, helping to achieve a better understanding of the factors that contribute to economic stability and value creation for shareholders. Likewise, the findings will serve as a basis for improving corporate governance practices, promoting equal opportunities, and supporting the development of sustainable and competitive strategies. In addition, the research contributes to the academic literature on gender and finance by offering empirical evidence from the Ecuadorian context during the period analyzed and across relevant business organizations.