Table 1 Measurements, abbreviations and... | Emerald Publishing

Table 1

Measurements, abbreviations and types of variables

Variable type	Variable name	Abbreviations	Measurement
Independent variables	Digital financial inclusion	DFI	Digital inclusive finance index
Independent variables	Accounting information quality	AIQ	Based on the method proposed by Dechow et al. (1995)
Mediating variables	Value co-creation	VCC	Degree of customer dispersion
Mediating variables	Goodwill	GW	Net goodwill Total assets
Moderating variable	Financial regulations	FR	$\frac{Expenditure on financial regulations}{Added value of the financial industry}$
Control variables	Firm age	FAge	Years counted from the date of formation of the firm
	Firm size	FSize	Total assets
	Debt-to-asset	Leverage	Total debt Total assets
	Return on assets	ROE	Net Profit Equity
	Largest shareholder’s proportion in shareholding	LS	Measured through shareholding Proportion
	Sales growth	SG	EBIT_t – EBIT_t−1 EBIT_t−1
	Years effect	Year	10 years of data from 2015 to 2024
	Industry variables	Ind	“According to the industry classification of China’s national economy, there are a total of 13 industry variables”
Dependent variable	Supply chain resilience	SCR	The calculation method is elaborated in the variable section

Variable type	Variable name	Abbreviations	Measurement
Independent variables	Digital financial inclusion	DFI	Digital inclusive finance index
Independent variables	Accounting information quality	AIQ	Based on the method proposed by Dechow et al. (1995)
Mediating variables	Value co-creation	VCC	Degree of customer dispersion
Mediating variables	Goodwill	GW	Net goodwillTotal assets
Moderating variable	Financial regulations	FR	$\frac{Expenditure on financial regulations}{Added value of the financial industry}$
Control variables	Firm age	FAge	Years counted from the date of formation of the firm
	Firm size	FSize	Total assets
	Debt-to-asset	Leverage	Total debtTotal assets
	Return on assets	ROE	Net ProfitEquity
	Largest shareholder’s proportion in shareholding	LS	Measured through shareholding Proportion
	Sales growth	SG	EBIT_t – EBIT_t−1EBIT_t−1
	Years effect	Year	10 years of data from 2015 to 2024
	Industry variables	Ind	“According to the industry classification of China’s national economy, there are a total of 13 industry variables”
Dependent variable	Supply chain resilience	SCR	The calculation method is elaborated in the variable section

Source(s): Table by the authors' own elaboration of the existing gap in the prevailing literature