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Does masturbation in men negatively affect cognitive processes?
Gary Wilson has mentioned that porn and masturbation is an addiction that negatively affect mental performance. Moreover, there is some "pseudoscience" claiming that abstaining from masturbation increases testosterone. I believe it increases serum testosterone levels after 7 day. I think that pornography negatively affects working memory.
Does abstaining from masturbation in men significantly change cognitive processes?
There's one condition that is linked to negative cognitive effects after masturbation in a small subset of population, it is called Post Orgasmic Illness Syndrome (POIS):
The sufferer experiences mental symptoms, physical symptoms, or both.
Common mental symptoms include cognitive dysfunction, intense
discomfort, irritability, anxiety, craving for relief, susceptibility
to nervous system stresses (e.g. cold), depressed mood, and difficulty
communicating, remembering words, reading and retaining information,
concentrating, and sociali

There's one condition that is linked to negative cognitive effects after masturbation in a small subset of population, it is called Post Orgasmic Illness Syndrome (POIS):
The sufferer experiences mental symptoms, physical symptoms, or both.
Common mental symptoms include cognitive dysfunction, intense
discomfort, irritability, anxiety, craving for relief, susceptibility
to nervous system stresses (e.g. cold), depressed mood, and difficulty
communicating, remembering words, reading and retaining information,
concentrating, and socialising.14 Physical symptoms include
severe fatigue, mild to severe headache, and flulike and allergylike
symptoms, such as sneezing, itchy eyes, nasal irritation, and muscle
pain.3 Affected individuals may also experience intense warmth
So to answer your question  masturbation/orgasm does negatively affect cognition in people affected with POIS. There's another condition that may be similar : Postcoital tristesse
This may/may not
20180313 18:06:50 
I do have a somewhat depressed mood after mastubation particularly if have not masturbated for a fair bit.
20180313 19:17:57