The primary reference for temporal smoothing in SPM is, I believe, "Analysis
of fMRI Time-Series Revisited - Again", Worsley KJ, Friston KJ (1995),
Neuroimage 2:173-181.
The URL on the spm website for this paper is:
http://www.fil.ion.ucl.ac.uk/spm/papers/fMRI_4/
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