| Variable Types | Variable Names | Variable Meanings | Variable Measurements |
| Explained Variable | ROA | Financial Performance | Return on Total Assets |
| Explanatory Variable | Rur_D | Whether Enterprises Participate in Rural Revitalization | Whether the Enterprise Participated in Rural Revitalization in the Current Year, Participation = 1, Non-Participation = 0 |
| Rur_scl | Scale of Rural Revitalization Investment by Enterprises | Ln(Poverty Alleviation Funds and In-Kind Contributions by the Enterprise in the Current Year) | |
| Mediating Variable | KZ | Financing Constraint | KZ Index |
| Controlled Variable | Size | Company Size | Ln(Total Assets) |
| Dual | Unified Dual Roles | When the Chairman concurrently serves as the CEO, it is denoted as 1; otherwise, it is denoted as 0 | |
| Board | Board Size | Number of Board Members | |
| Share | Shareholding Percentage of the Largest Shareholder | The ownership proportion of the largest shareholder divided by the total number of shares | |
| Growth | Company Growth Prospects | Growth rate of operating revenue for listed companies | |
| Idr | Proportion of Independent Directors | The percentage of independent directors in relation to the total number of board members | |
| year | Year | Annual dummy variable, taking the value of 1 for a specific year and 0 otherwise | |
| ind | Industry | Industry dummy variable, following the industry classification standard established by the China Securities Regulatory Commission in 2012, taking the value of 1 for a specific industry and 0 otherwise |