Optimal Capital Structure Deviation and Enterprise Sustainable Development

The data provided here is relevant to the current research. Devi represents the deviation from the optimal capital structure and is used as an independent variable in this analysis. SDC stands for Sustainable Development Performance and is identified as the dependent variable. SA refers to financing constraints and serves as an intermediary variable in research. In addition, IC represents the logarithm of the internal control index, which also serves as a mediator variable. The remaining variables are classified as control variables, etc.