  An exact correspondence between a black hole and an accelerating mirror is
demonstrated. It is shown that for a massless minimally coupled scalar field
the same Bogolubov coefficients connecting the "in" and "out" states occur for
a (1+1)D flat spacetime with a particular perfectly reflecting accelerating
boundary trajectory and a (1+1)D curved spacetime in which a null shell
collapses to form a black hole. Generalization of the latter to the (3+1)D case
is discussed. The spectral dynamics is computed in both (1+1)-dimensional
spacetimes along with the energy flux in the spacetime with a mirror. It is
shown that the approach to equilibrium is monotonic, asymmetric in terms of the
rate, and there is a specific time which characterizes the system when it is
the most out-of-equilibrium.
