Table 1 Variable definitions Variable... | Emerald Publishing

Table 1

Variable definitions

Variable	Definitions	Source
ROA	Net income to total assets ratio in percent	Guo and Xu (2021)
DT	Digital intangible assets/Total intangible assets	Wang et al. (2022)
Size	Logarit total assets	Zhang et al. (2023)
Age	Ln (Current year – Listing year + 1)	Wang et al. (2022)
Grow	Ln (Total operating revenue during the period (t)/Total operating revenue during the period (t – 1))	Zeitun et al. (2007)
Asset	Fixed assets/Total assets	Zeitun et al. (2007)
Lev	Total debt/Equity capital	Wang and Shao (2024), Wang et al. (2022)
R&D	Intangible assets/Total fixed assets	Wang et al. (2022)
Gender	If the manager is male, encode as 1; if the manager is female, encode as 0	Li et al. (2023)
Labour	Ln total number of labour	Farooq et al. (2021)
DT x R&D	The interaction between DT and R&D

Variable	Definitions	Source
ROA	Net income to total assets ratio in percent	Guo and Xu (2021)
DT	Digital intangible assets/Total intangible assets	Wang et al. (2022)
Size	Logarit total assets	Zhang et al. (2023)
Age	Ln (Current year – Listing year + 1)	Wang et al. (2022)
Grow	Ln (Total operating revenue during the period (t)/Total operating revenue during the period (t – 1))	Zeitun et al. (2007)
Asset	Fixed assets/Total assets	Zeitun et al. (2007)
Lev	Total debt/Equity capital	Wang and Shao (2024), Wang et al. (2022)
R&D	Intangible assets/Total fixed assets	Wang et al. (2022)
Gender	If the manager is male, encode as 1; if the manager is female, encode as 0	Li et al. (2023)
Labour	Ln total number of labour	Farooq et al. (2021)
DT x R&D	The interaction between DT and R&D

Source(s): Authors’ own work