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The authors discuss the problem of polarized laser beam diffraction on extended rough plates with a regular structure. Using the method of equivalent sources, they arrive at the simple approximate formulae for Muller matrix elements valid for wide beams scattered by the samples with small periodic profile surfaces. For the calculation of other parameters, the widely known algorithms for the plane electromagnetic wave diffraction on the unlimitedly extended rough plates of the same structure are used.
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Yuri A. Avetisyan, V. A. Trifonov, Valery V. Tuchin, "Muller matrix for laser light reflected from surface with small periodic profile," Proc. SPIE 1723, LAMILADIS '91 Intl Workshop: Laser Microtechnology and Laser Diagnostics of Surfaces, (1 April 1992); https://doi.org/10.1117/12.58653