The Boltzmann constant is named after its 19th century Austrian discoverer, Ludwig Boltzmann. Although Boltzmann first linked entropy and probability in 1877, the relation was never expressed with a specific constant until Max Planck first introduced k, and gave a more precise value for it (1.346 × 10 J/K, about 2.5% lower than today's figure), in his derivation of the law of black-body radiation in 1900–1901. Before 1900, equations involving Boltzmann factors were not written using the energies per molecule and the Boltzmann constant, but rather using a form of the gas constant R, and macroscopic energies for macroscopic quantities of the substance. The iconic terse form of the equation S = k ln W on Boltzmann's tombstone is in fact due to Planck, not Boltzmann. Planck actually introduced it in the same work as his eponymous h.