Accurate EEG source localization is crucial for mapping resting-state network dynamics and it plays a key role in estimating source-level functional connectivity. However, EEG source estimation techniques encounter numerous methodological challenges, with a key one being the selection of the regularization parameter in minimum norm estimation. This choice is particularly intricate because the optimal amount of regularization for EEG source estimation may not align with the requirements of EEG connectivityanalysis, highlighting a nuanced trade-off. In this study, we employed a methodological approach to determine the optimal regularization coefficient that yields the most effective reconstruction outcomes across all simulations involving varying signal-to-noise ratios for synthetic EEG signals. To this aim, we considered three resting state networks: the Motor Network, the Visual Network, and the Dorsal Attention Network. The performance was assessed using three metrics, at different regularization parameters: the Region Localization Error, source extension, and source fragmentation. The results were validated using real functional connectivity data. We show that the best estimate of functional connectivity is obtained using 10−2, while 10−1 has to be preferred when source localization only is at target.
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