The following is an excerpt from Cataldo, et. al.;
Determination of the Integrated Molar Absorptivity and Molar Extinction Coefficient of Hydrogenated Fullerenes at
http://www.iac.es/preprints/files/PP12062.pdf. This might be helpful in shedding some light on your question.
Molar Absortivity and the Molar Extinction Coefficient
If Iₒ is the incident intensity (radiant power) of monochromatic radiation entering a sample and I the intensity after passing throught he sample, then the logarithm of the ratio Iₒ/I is the absorbance A (1):
A = Log[Iₒ/I] = єbc Equation 1
According to the Beer-Lambert Law, the absorbance is directly proportional to the thickness b (or, optical path length) and the concentration c of the absorbing molecules in the infrared beam in moles/liter ( = Molarity ). This is, also true for UV-Vis Spectrophotometry as well. As shown in equation 1, the proportionality constant linking absorbance with the optical path length and with concentration is є, known as the molar absorptivity or more commonly known in the literature as 'molar extinction coefficient' whose typical physical dimensions are L▪cm⁻¹▪mol⁻¹.
Centimeters (cm) can be converted to nanometers (nm) but Molarity is a mass (moles) per unit volume (liters) term and represents different fundamental quantities. Would be like trying to convert inches into pounds. Not going to happen. :-)
1. Colthup, N.B., Daly, L.H., and Wiberley, S.E. (1990)
Introduction to Infrared and Raman Spectroscopy, 3rd. ed., Academic Press: SanDiego, pp. 100 – 103.