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 M71, durante el periodo 2018-2024

Abstract

Abstract: This research aimed to analyze the incorporation of a gender perspective into dividend policies and its relationship with the financial solvency and stock performance of Ecuadorian companies in the ISIC M71 sector during the 2018 2024 period. A quantitative approach with a correlational scope was employed. The sample consisted of 140 financial and corporate records obtained directly from the portal of Ecuador s Superintendence of Companies, Securities, and Insurance. The results showed that companies with greater female presence in management and share ownership exhibit more stable profit distribution and better profitability indicators; furthermore, they recorded higher dividend rates and more favorable financial outcomes. Limitations were identified regarding the limited availability of gender-disaggregated data and low levels of female representation in the sector. It is concluded that the inclusion of women in decision-making roles constitutes a strategic factor for Ecuadorian corporate governance, with direct implications for the financial performance of companies.