Abstract
The issue of gender differences in higher education remains significant, as they affect human capital and economic development. The study aims to assess the relationships among banking system financial indicators, governance characteristics, and gender-related differences in higher education. The methodological framework includes the construction of relative indicators, correlation analysis to identify the directions of relationships, and regression modeling to determine statistically significant factors. Time series for the period 2015-2024 were used, including indicators of the gender ratio of graduates (bachelor's and master's degrees), financial indicators, as well as indicators of the quality of public administration. The regression model explains 62.5% of the variation in the gender gap (R2 = 0.625; Adjusted R2 = 0.518), with an F value of 5.840 and p = 0.032. The negative impact of financial indicators was revealed: the coefficients were -1.740 for ROA and -1.335 for DFR, which indicates a decrease in the gender gap with improved financial conditions. The results show that improvements in financial conditions are accompanied by a reduction in the gender gap in higher education, but this effect is complex and not determined by individual factors. The prospects for further research include expanding the set of variables and considering the characteristics of the labor market and access to educational resources.