Incorporación de la perspectiva de género en las políticas implicaciones sobre la solvencia financiera y el rendimiento accionario de las empresas ecuatorianas del sector CIIU I, durante el periodo 2018 - 2024

Abstract

Abstract: This curricular integration project analyzes the relationship between gender perspective and dividend policies in Ecuadorian companies in the ISIC I sector (accommodation and food services), evaluating its implications for financial solvency and shareholder performance during the period 2018 to 2024. Using a quantitative correlational design and secondary data from the Superintendency of Companies, Securities and Insurance of Ecuador (SUPERCIAS), 378 observations were analyzed. The results show that female representation on the board of directors is positively and significantly associated with a higher dividend distribution rate. Furthermore, greater female shareholding is negatively correlated with short-term debt and positively correlated with long-term debt, suggesting more stable financial structures. The study concludes that incorporating a gender perspective into corporate governance has a positive impact on the sector's financial decisions.