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Summary

Absolute magnitude (M) is a measure of the luminosity of a celestial object on an inverse logarithmic astronomical magnitude scale.
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It is defined to be equal to the apparent magnitude that the object would have if it were viewed from a distance of exactly 10 parsecs (32.6 light-years), without extinction (or dimming) of its light due to absorption by interstellar matter and cosmic dust.
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This allows for direct comparison of luminosities among objects on a magnitude scale.
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Summary
Absolute magnitude (M) is a measure of the luminosity of a celestial object on an inverse logarithmic astronomical magnitude scale. An object's absolute magnitude is defined to be equal to the apparent magnitude that the object would have if it were viewed from a distance of exactly 10 parsecs (32.6 light-years), without extinction (or dimming) of its light due to absorption by interstellar matter and cosmic dust. By hypothetically placing all objects at a standard reference distance from the observer, their luminosities can be directly compared among each other on a magnitude scale.

Absolute magnitude - Wikipedia
wikipedia.org

The absolute magnitude of a star, M is the magnitude the star would have if it was placed at a distance of 10 parsecs from Earth. By considering stars at…

Absolute Magnitude | COSMOS - Swinburne
swin.edu.au