Factorization of a~scattering matrix and the serial structure of its roots
Izvestiya. Mathematics , Tome 7 (1973) no. 1, pp. 215-245.

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The singular inner factor of the scattering matrix of a system of ordinary differential equations is computed directly in explicit form in terms of the equation coefficients. It is shown that the set of complex roots of the scattering matrix has a serial structure that is matched with the structure of its singular factor.
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B. S. Pavlov. Factorization of a~scattering matrix and the serial structure of its roots. Izvestiya. Mathematics , Tome 7 (1973) no. 1, pp. 215-245. http://geodesic.mathdoc.fr/item/IM2_1973_7_1_a9/

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