Categorical identification and dimensional prediction of early mathematical difficulties: the role of domain-general cognitive processes

Early mathematical difficulties (MD) are commonly delineated using percentile-based cut-offs despite the continuous distribution of mathematical performance, raising concerns about the interpretative stability of threshold-based classification. This study examined how classification thresholds and analytical approaches shape the interpretation of early mathematical difficulties using domain-general cognitive processes across categorical and dimensional analyses. Seventy-six children (39 girls; aged 74–95 months, M = 81.34, SD = 4.37) in the first year of primary education were assessed on mathematical achievement, working memory, executive functions, attentional efficiency, and processing speed. MD were operationalised using percentile thresholds derived from standardised norms (16th, 25th, and 40th percentiles). Group comparisons revealed selective differences in verbally mediated working memory and cognitive flexibility, with larger effects under restrictive thresholds, although the cognitive differences remained stable across cut-offs. Dimensional analyses identified numerical verbal short-term storage and verbal cognitive flexibility as partially independent predictors of performance across the full continuum, although this predictor structure did not replicate within the low-performing subgroup. The findings support a multifactorial and dimensional account of early MD and highlight how classification decisions shape identification within SEN frameworks.