Analysis of the Impact of Ecological Governance Capacity on the Enterprise Capital Configuration Efficiency: Mediating Effects Based on Social Responsibility

Table 2

Definition of control variables.

Variable name	Variable code	Indicator description
Enterprise size	Size	Ending assets of the firm are taken as the natural logarithm; balancing the uncertainty and growth rate of the firm.
Gearing ratio	Lev	Ending liabilities of the enterprise divided by the ending assets of the enterprise measured; uncertainty in controlling interest.
Tobin Q	Q	Measuring business growth indicators; controlling business investment opportunities.
Cash flow	Cash	Net cash flow; controlling the level of free cash flow of the enterprise.
Years on the market	Age	Controls the impact of listing year factors.