Efficiency facor for uphill / downhill

Hi,

on one of my latest rides I noticed very high heart rate for power I was outputting on descent. For example, while climbing, my stats were:

8minutes
233W
153 bpm
85rpm
EF 1,5
Decouplung -0,1%

For descent:
9minutes
184W
151 bpm
99 rpm
EF 1,25
Decoupling -9,8%

Descent was not steep or technical, no sharp turns, no trafic or other stress factors.

Could this be a function of higher cadence? I naturally have higher cadence, eg. on several 1h TT rides I was averaging more than 105 rpm.

Could the influence of higher cadence be measured? I was thinking of several flat loops at 3 power levels on each side of Z2 and 3 different average cadences.

Rok