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 J62, durante el periodo 2018 - 2024

Abstract

Abstract: The present study aims to analyze the incorporation of a gender perspective in dividend policies and its impact on financial solvency and stock performance of Ecuadorian companies in the CIIU J62 sector during the period 2018 2024. Based on a quantitative approach, female participation in administrative and shareholder positions was examined, revealing a share not exceeding 30%. Despite these low values, significant differences were observed in indicators such as ROA, ROE, and net income, confirming that diversity in managerial and administrative roles contributes to more prudent and efficient management. The results obtained were contrasted with international studies, finding consistency with research conducted in emerging and Latin American countries. The study concludes that, although gender diversity remains limited, its influence on financial management is significant, opening the possibility of further exploration in future studies to promote stronger public and corporate policies.