This paper investigates the link between loudness and distance perception for a range of acoustic sources. Investigation into subjective loudness has shown a significant correlation between perceived loudness and loudspeaker type. Distance perception for a range of loudspeaker types are presented. Results show that the perception of distance rather than sound pressure level, strongly influences the subjective loudness judgement, and that distance cues vary with class of acoustic radiator.
http://www.aes.org/e-lib/browse.cfm?elib=8131
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