'Breaking' New Speakers?

I heard that when you get new speakers or headphones, you need to “break” them or “burn” them. like blast really loud music for a certain period of time.
this is done so as to attain the optimal performance of the speakers/headphones.

however, that’s only what I heard, and im curious as to whether it’s true or not, and how I can find out more about it. I also heard there’s some way to calculate or estimate how long you need to burn it? I tried googling it, but I guess my googling skills are off today or something, cant seem to get anything good :frowning:

anyone can tell me more about this or give me some links with more info?