Objective: The reduction of the amplitude of the late positive potential (LPP) following cognitive reappraisalhas been used as a neural marker of emotion regulation. However, studies employing this neural marker in children are scarce and findings are not conclusive, with most studies showing a lack of LPP modulation after reappraisal in children in the age range of 5–12 years. The aim of the current study was therefore to investigatedevelopmental changes in sensitivity of LPP modulation to cognitive reappraisal. To do so, LPP modulation due to cognitive reappraisal of negative pictures was compared between two age groups (8- to 11- versus 12- to 15-year-olds) and regression analyses were applied within the total sample to test whether sensitivity of LPP modulation shows a linear increase with age.Method: In 63 children the LPP was measured after negative pictures that were either combined with anegative story or with a neutral, reappraising story.Results: Although groups did not differ for self-reports on reappraisal, a significant reduction of LPP followingcognitive reappraisal was only found in the older children, whereas such an effect was absent in the younger children. Findings were similar for boys and girls. Additional analyses showed a linear increase in sensitivity of LPP modulation with age.Conclusions: The results indicate that LPP modulation as measured in the current paradigm can be used as avalid index of emotion regulation in boys and girls but that caution is recommended using it in youngerchildren.
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