“…A clear sign of children being able to do so is their passing the false belief test. Several studies showed that CFR abilities are related to explicit understanding of false belief (Ecker, 2011; German & Nichols, 2003; Grant, Riggs, & Boucher, 2004; Guajardo & Turley-Ames, 2004; Hofer, 2010; Müller, Miller, Michalczyk, & Karapinka, 2007; Perner, Sprung, & Steinkogler, 2004; Riggs et al, 1998) and that inhibitory control is a partially mediating factor (Drayton, Turley-Ames, & Guajardo, 2011). Inhibition has also been found to predict performance on counterfactual tasks (Beck, Riggs, & Gorniak, 2009), but not whether they experience counterfactual emotions such as regret (Burns et al, 2012).…”