Much more important is to provide a reflector of some sort behind the driver, so that the backwave doesn't bounce straight back and through the acoustical semi-transparent cone material that result in smearing of the sound. (Fostex sells a metal reflector, but recommend something non-resonant.)
Note that most manufacturers add some sort of lining to try absorbing this, but anything you can add in this extremely high spl environment will help. (Just think about how much louder sound gets at shorter distances - by a factor of distance squared - plus the small volume, both compared to your room.) Note also that slanted cabinets have this feature built-in.