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中文摘要：
基于认知偏好理论,提出企业绩效负向反馈、股权激励和企业风险战略行为之间的关系假设.在对621份上市公司样本数据进行分析的基础上,得出研究结果：面对绩效的负向反馈,企业会采取规避风险的战略行为;股权激励促使高管认知偏好从风险规避变为风险爱好,当企业采取股权激励时,面对绩效的负向反馈,企业会积极采取风险战略行为.
英文摘要：
This paper suggests that performance decreases lead to less risk taking when the level of equity incentive is low, and performance decreases lead to more risk taking when the level of equity incentive is high. Results based on the 621 data from the listed companies of China are consistent with this model and support its associated hypotheses. In the discussion, we trace the implications of our study for research and practice.
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