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 F, durante el periodo 2018 - 2024

Abstract

Abstract: This research examines how a gender perspective has been incorporated into the determination of dividend policy and how this impacts the financial health (solvency) and stock price (performance) of companies from the CIIU-F sector in ecuador over the time span of 2018-2024. This research was developed utilizing a quantitative methodology (correlational design), as well as an extensive data set consisting of 40 companies registered with the Ecuadorian superintendent of companies, securities, and insurance. The dataset generated 280 total observations. Data processing utilized several indicator measures for women's involvement, dividend policies, company solvency and overall financial performance. The results indicate that female representation at senior levels in the company are significant contributors toward developing an understanding of the interplay between corporate governance, but that their influence may not be consistently expressed through all of the financial metrics assessed. It is concluded that the application of a gender perspective can provide important components of strategy for strengthening organizational decision making processes; organizational sustainability; and ultimately, enhancing organizational transparency.