Dissociable neural after-effects of cognitive and physical effort expenditure during reward evaluation

The reward after-effect of effort expenditure refers to the phenomenon that previous effort investment changes the subjective value of rewards when obtained. However, the neural mechanisms underlying the after-effects of effort exertion are still not fully understood. We investigated the modulation of reward after-effects by effort type (cognitive vs. physical) through the lens of neural dynamics. Thirty-two participants performed a physically or cognitively demanding task during an effort phase and then played a simple gambling game during a subsequent reward phase to earn monetary rewards while their electroencephalogram (EEG) was recorded. We found that previous effort expenditure decreased electrocortical activity during feedback evaluation. Importantly, this effort effect occurred in a domain-general manner during the early stage (as indexed by the reward positivity) but in a domain-specific manner during the later and more elaborative stage (as indexed by the P3 and delta oscillation) of reward evaluation. Additionally, effort expenditure enhanced P3 sensitivity to feedback valence regardless of effort type. Our findings suggest that cognitive and physical effort, although bearing some surface resemblance to each other, may have dissociable neural influences on the reward after-effects.