<i>A theoretical discussion of certain hypotheses to explain diffuse reflection.</i> That diffuse reflection of light from a matt surface can be explained by the hypothesis of countless small mirrors, (Bouguer’s hypothesis) was denied by L. Grabowski. His objections to the hypothesis are not entirely valid. <i>Three ideal surfaces</i> are assumed and the laws of diffuse reflection from these are calculated and compared with experimental results. The agreement is only fair but perhaps as good as can be expected under the circumstances. The ideal surfaces are defined, statistically, and as the surface of ideal foam respectively.
EUGENE M. BERRY, "DIFFUSE REFLECTION OF LIGHT FROM A MATT SURFACE," J. Opt. Soc. Am. 7, 627-633 (1923)