What contributes to false belief understanding in childhood? A multidimensional approach

False belief understanding (FBU), a core component of Theory of Mind (ToM), refers to the capacity to understand that other individuals act according to their beliefs even when those beliefs are inaccurate. FBU is an important aspect of socio-cognitive development in early childhood. A range of sociodemographic, temperamental, cognitive, and family factors are known to contribute separately to individual differences in FBU; however, these domains are typically studied in silos. This longitudinal study aimed to examine which of these factors are associated with FBU around the time of school entry. We evaluated 102 typically developing children at 2–5.5 years (predictive factors) and then at 4–7.5 years of age (FBU). The findings indicate that cognitive and family factors during the preschool years are associated with FBU at school entry. Specifically, child vocabulary and parent-child interaction quality were significant independent predictors of FBU.