[1] It is more common among dieters, for whom a large "pre-load" (the food eaten first) is presumed to sabotage motivation for restricted eating.
[2] It was coined the "what-the-hell" effect by dieting researcher Janet Polivy in 2010.
[3][2] She describes this effect as the type of thinking which says, "What the hell, my diet's already broken, so I might as well eat everything in sight.
"[4] It has been observed that reducing the guilt of overeating through self-forgiveness can mitigate counterregulatory eating.
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