Let I denote a characteristic surface brightness and Υ=M/L the relevant dynamical mass-to-light ratio. With comparable profiles, L∝IR2 and M∝V2R/G. Eliminating R gives
If both I and Υ are independent of speed, converting luminosity to magnitude gives MV=constant−10log10V. The empirical coefficient −8 instead means L∝V3.2, and therefore