“…There is literature confirming that absorptive capacity exerts a positive influence on innovation processes and outcomes, such as financial performance of the organizational (Bercovitz & Feldman, 2007, Kostopoulos et al, 2011, Najafi Tavani et al, 2013, Garcia-Perez-de-Lema et al, 2017 absorptive capacity affects innovation and organizational performance outcomes (Ebers & Maurer, 2014, Ali et al, 2016, Oliveira et al, 2020, Agostineto et al, 2022 and Financial performance has the ability to positively influence different non-financial performances of organizations (Lai et al, 2017, Ikram et al, 2019, Montenegro de Lima et al, 2020, Chen & Ma, 2021, Bazhair, 2021. Briefly, absorptive capacity positively influences organizational performance, so in this paper, we will analyze the moderating effect of financial performance.…”