The Kubelka-Munk theory is applied to the thickness-dependent diffuse reflectance of black-painted samples in the mid-IR. The calculated absorption and scattering coefficients are wavenumber-dependent. The reflectance of the nonideal backing also shows spectral features, which is attributed to the reflections from the boundary surface between the scattering medium and the substrate. The spectral dependence of scattering penetration depth is caused by the scattering and absorption processes. At some wavenumbers, the diffuse reflectance is independent of layer thickness, because of particular values of the parameters of the applied theory. The application of the Kubelka-Munk function is discussed.
M. Klanjšek Gunde, J. Kožar Logar, Z. Crnjak Orel, and B. Orel, "Application of the Kubelka-Munk Theory to Thickness-Dependent Diffuse Reflectance of Black Paints in the Mid-IR," Appl. Spectrosc. 49, 623-629 (1995)