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 L68, durante el periodo 2018-2024

Abstract

Abstract: This research analyzes the incorporation of the gender perspective into dividend policies and its implications for financial solvency and stock performance of Ecuadorian companies in the CIIU L68 sector during the period 2018 2024. The study adopts a quantitative approach with a correlational scope and a longitudinal panel data design. Information was obtained from secondary sources, from the superintendence of companies, securities, and insurance. Variables related to female participation in corporate governance bodies, dividend policies and financial performance indicators were examined. The results show that the participation of women in corporate decision-making position is associated with stronger governance practices and better financial performance levels. Likewise, differences were identified in dividend management and profitability indicators according to the gender composition of governing bodies. This research contributes to the analysis of gender diversity as a relevant factor in financial decision making and business sustainability.