Table 1.

Variable definitions

TypeSymbolNameDefinition
Dependent variablesEneFirm export propensityWhether the firm has any overseas sales revenue
OsaFirm export sizeLogarithmic value of firm revenue from overseas sales plus 1
Explanatory variableGplantGreen factory identificationWhether the firm is recognised as a green factory
Moderating variableCozCommon institutional ownershipThe sum of the shareholdings of all common institutional investors owned by a listed company during the year
Control variablesAgeFirm ageNatural logarithm of the number of years since the firm’s founding plus one
ROAProfitabilityThe ratio of net profit to total assets
LevLeverageThe ratio of total liabilities to total assets at year-end
CapitalCapital intensityNet fixed assets per capita
TobinQTobin’s Q valueThe market value of the firm’s equity divided by the book value of total assets at year-end
MshareOwnership concentrationManagement shareholding ratio
IndepBoard independenceRatio of independent directors to total board members
DualCEO dualityIf the chairman and general manager are the same person, it equals 1; otherwise, it equals 0
Source(s): Authors’ own work

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