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 G47, durante el periodo 2018-2024.

Abstract

Abstract: This research aimed to analyze the influence of female participation in shareholder and management structures on dividend policy and the financial performance of G47 companies in Ecuador during the period 2018-2024. A quantitative, correlational, and non-experimental design was used. The sample consisted of 140 companies, using financial and corporate data obtained from the Superintendency of Companies, Securities and Insurance. The results showed that women's participation in management positions remains lower than men's. Furthermore, the mean comparison test and the Student's t-test demonstrated no statistically significant differences between companies led by men and women in dividend rates, return on assets (ROA), and return on equity (ROE). In contrast, company size and short-term debt had the strongest associations with profitability. Finally, the participation of women is not a determining factor in financial performance, with financial and structural characteristics being the most influential factors in the results of companies.