Incorporación de las perspectivas de género en las políticas de dividendos: implicaciones sobre la solvencia financiera y el rendimiento accionario durante el periodo 2018-2024. Sector CIIU: J

Abstract

Abstract: This research analyzes the incorporation of a gender perspective into corporate governance structures and its impact on the financial solvency of companies belonging to the information and communication sector in Ecuador. To this end, a sample of companies was selected considering variables related to female participation in strategic management positions, specifically in legal representation, general management, and board chairmanship. In this way, the relationship between these variables and various financial indicators was evaluated through the application of statistical tests and correlation analyses. The findings also revealed that there is limited participation of women in senior management bodies, with representation levels considerably below the theoretical critical mass threshold proposed in the literature. Likewise, statistically significant differences were identified in the composition of indebtedness between companies with and without the presence of women in managerial positions, particularly in short-term and long-term liabilities. However, the strength of these associations was found to be rather weak. Similarly, no statistically significant relationship was observed between female participation in decision-making positions and corporate profitability indicators, suggesting that this behavior may be influenced by factors specific to the institutional context of Ecuador, as well as by the limited presence of women in strategic leadership positions observed within the analyzed sample.