B as well as N core excitation spectra of hexagonal boron nitride (h-BN) have been studied by means of x-ray Raman scattering (XRS) spectroscopy. Transitions from 1s core to σ* and π* states are completely distinguished by anisotropy measurements of XRS, thus making an unambiguous assignment to the symmetries of excited states and offering a sound basis to characterize h-BN with core absorption spectroscopy.
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Watanabe et al. (1996) studied this question.