Key points are not available for this paper at this time.
Starting from the definition of entropy used in statistical mechanics we show that it is proportional to the gravity action. For a stationary black hole this entropy is expressed as S=E/2T, where T is the Hawking temperature and E is shown to be the Komar energy. This relation is also compatible with the generalized Smarr formula for mass.
Banerjee et al. (Tue,) studied this question.