Recent psychoacoustic studies of nonlinear distortion have yielded some new insights into what audible problems in loudspeaker might be related to. This paper will show the results of recent subjective tests which extend the work of various previous works to show that sound level significantly affects the perception of linear distortion in audio systems. This means that the hearing system itself is nonlinear and what has been thought of as being nonlinear distortion in the audio system may actually be a nonlinear perception directly in the receiver itself.
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https://aes2.org/publications/elibrary-page/?id=13722
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