The high-frequency electrical impedance characteristics of a moving-coil loudspeaker deviate significantly from those of the traditional series resistance-inductance model of the voice coil. The deviation is attributed to eddy current effects within the magnetic pole structure. An accurate model of loudspeaker motor impedance, based on curve-fitting techniques, is described, which could also be used to enhance the development of recently introduced theories of pole structure behavior.
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https://aes2.org/publications/elibrary-page/?id=6011
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