[7] Some believe that the Mahan can be subdivided into two periods:[2] Ki-Moon Lee assumes that this is just Baekje with a substrate of Buyeo language.

[8][1] This is different to Martine Robbeets, who believes that Mahan Paekche is separate from the Baekje and Buyeo language.

[13] Alexander Vovin notes that the Japonic-origin toponyms of Samguk Sagi are mainly concentrated in the Han River basin's region, formerly part of Baekje and later annexed by Goguryeo.

Furthermore, he finds that Mahan is very similar to pseudo-Goguryeo, so he concludes that such a differentiation may be artificial.

[14] Soo-Hee Toh, while taking toponyms into account, hypothesizes that Mahan, Ye-Maek and Gaya were the same language.