Although some cognitive studies provided reasons that children with low socioeconomic status (SES) showed poor mathematical achievements, there was no explicit evidence to directly explain the root of lagged performance in children with low SES. Therefore, the present study explored the differences in neural correlates in the process of symbolic magnitude comparison between children with different SESs by the event-related potentials (ERPs). A total of 16 second-graders from low-SES families and 16 from middle/high-SES families participated in this study. According to the results of anterior N1 (early attention) and P2 (extraction of numerical meaning) over the frontal region, the differences among children with different SESs were manifested as differences in general neural activities in terms of attention and top-down cognitive control. In the late stage of cognitive processing, there was no significant difference in the average amplitude of the late positive component (LPC) between children with different SES, indicating that low SES did not influence the information encoding and memory updating of numerical representation, which was responsible by the parietal lobe. The educational implications of this study are mentioned in the discussion.
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