A. Frederick Collins,
The Radio Amateur's Hand Book
“ The Impedance of Headphones.--When a current is flowing through a circuit the material of which the wire is made not only opposes its passage--this is called its ohmic resistance--but a counter-electromotive force to the current is set up due to the inductive effects of the current on itself and this is called impedance. Where a wire is wound in a coil the impedance of the circuit is increased and where an alternating current is used the impedance grows greater as the frequency gets higher. ”
