Análisis de género en la gestión financiera de las empresas ecuatorianas CIIU: M73. Periodo 2017-2023

Abstract

Abstract: This research analyzes the financial gender of Ecuadorian companies belonging to the CIIU M73 during the period 2017-2023, with the purpose of identifying the participation of men and women in management positions and its relationship with business financial performance. The study was developed under a quantitative approach, with a descriptive scope and documentary design, using information obtained from official sources. For the analysis, variables related to the gender of presidents and managers, level of academic training, business size and geographic location were considered, as well as financial indicators such as return on assets (ROA), return on equity (ROE) and return on sales (ROS). The results allowed us to determine trends in gender participation within the companies analyzed and show differences in financial behavior according to the characteristics studied. The research contributes to knowledge about the relationship between gender and financial performance, generating relevant information for business decision-making and the strengthening of equal opportunity policies in Ecuador. The importance of promoting greater inclusion and diversity in business leadership spaces was highlighted.