[Retracted] Participation in Targeted Poverty Alleviation and Enterprise Innovation Investment: Analysis of the Mediating Effect Test Model Based on Financing Constraints

Table 1

Variable definition table.

Variable categories	The variable name	Variable code	Variable definitions
Explained variable	The innovation	RD	period R&D expenses/ period operating revenue
	Exploratory innovation	RD1	phase research phase expenditure/ phase operating income
	Development innovation	RD2	phase development phase expenditure/ phase operating income
Explanatory variables	Targeted poverty alleviation	TPA	Dummy variable: when the company discloses the investment amount of at least one specific targeted poverty alleviation project in the current year, the value is 1; otherwise, the value is 0.
Intervening variable	Financing constraints	KZ	It is estimated by reference to relevant research
Control variables	The company size	Size	Ln (total assets in phase )
	Establishment year of company	Age	Ln (company establishment year of period )
	Return on assets	ROA	Net profit of period /total assets at the end of period
	Company growth	Growth	Growth rate of operating income in period
	Financial leverage	Lev	Total liabilities at the end of period /total assets at the end of period
	Debt paying ability	Pay	Ebit for period /total liabilities at the end of period
	The cash flow	CFO	Net cash flow from operating activities/total assets of the company
	Proportion of fixed assets	PPE	Net fixed assets/total assets of the company
	Ownership concentration	Top1	The shareholding ratio of the largest shareholder
	The joining together of two jobs	Dual	The value is 1 if the chairman and the general manager are concurrent; otherwise, the value is 0
	Board size	Bsize	The number of board members
	Proportion of independent directors	Indep	Ratio of number of independent directors to number of directors
	The annual	Year	Annual dummy variable
	Industry	Ind	Industry dummy variable