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Keywords: ROS
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Journal Articles
Leveraging accounting information systems to enhance the financial impact of green product innovation: evidence from Chinese non-financial firms
Available to Purchase
International Journal of Productivity and Performance Management 1–36.
Published: 12 May 2026
... modelling (PLS-SEM) to analyse survey and secondary data from 321 listed Chinese firms. FP is measured using the following key metrics: return on assets (ROA), return on sales (ROS) and asset turnover (AT). Findings The results show that GPI alone does not significantly improve FPs. However, when...
