Brief report on the relationship between temporal discount rate and error related negativity for immediate versus future choice options

AbstractError-monitoring processes may be affected by transdiagnostic dimensions of psychopathology symptoms including trait anxiety, worry, and severity of depressive symptoms. We tested the relationship between continuous measures of anxiety and depressive symptomology and neural correlates of error-monitoring as measured by time-frequency domain delta and theta oscillatory power and time domain error-related negativity (ERN) amplitude extracted from the electroencephalogram (EEG). Secondary analyses tested for diagnostic group differences in error-related neural responses in individuals with generalized anxiety disorder (GAD), major depressive disorder (MDD), and comorbid psychiatric disorders. 178 participants (104 female, M[SD]age = 21.7[4.6]) with a wide range of psychopathology symptoms completed a modified version of the Eriksen flanker task and symptom questionnaires. Residualized difference values between correct and error trials for delta/theta power and error/correct ERN amplitude were dependent variables. Linear regression analyses adjusted for age and sex showed nonsignificant associations of symptom dimension measures with error-related residualized delta/theta power or residualized ERN amplitude. Subset analyses on those with confirmed psychopathology diagnoses also did not predict residualized error-related delta/theta power nor ERN amplitude. Exploratory analyses with only error trial delta/theta power and ERN amplitude also revealed nonsignificant relationships. Taken in the context of previous literature, results suggest a heterogeneous relationship between depressive and anxiety symptom dimensions and neurophysiological indices of error-monitoring.Impact StatementIn line with the RDoC framework, we tested the relationship between anxiety and depressive symptom dimensions and neural indices of error-processing (delta and theta power, error-related negativity ERP amplitude) in 178 participants with a range of pathology symptoms. A non-significant relationship emerged between neural and symptom measures suggesting anxiety and depressive symptomology have a nuanced relationship with error-monitoring in a large sample across a range of anxiety and depression symptoms.

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Does CSR Assurance Affect the Relationship between CSR Performance and Financial Performance?

Sustainability ◽

10.3390/su11205682 ◽

2019 ◽

Vol 11 (20) ◽

pp. 5682 ◽

Cited By ~ 4

Author(s):

Jintae Kim ◽

Kangho Cho ◽

Cheong K. Park

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Discount Rate ◽

Accounting Professionals ◽

Assurance Services ◽

Corporate Social ◽

The Relationship

In this study, we investigate the effect of assurance service of corporate social responsibility (CSR) reports on the relationship between CSR performance and firms’ financial performance. Specifically, we question whether firms having their CSR performance assured to benefit from such assurance services. Theory suggests that investors apply a lower discount rate when valuing firms if information from the firms is credible. Using a sample of 5040 large U.S. companies, we find that the CSR performance is positively associated with the firms’ financial performance on average and that there is a significant effect of CSR assurance service on the relationship between CSR performance and firms’ financial performance. This implies that firms having their CSR reports assured by external experts experience much higher financial performance than firms without such assurance service. Our findings are consistent with the prior studies and support our argument with regard to the CSR assurance service. The findings have implications for firms considering CSR assurance and accounting professionals for their opportunities.

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