Issue No. 03 - March (1972 vol. 21)
Marcel J. E. Golay , Perkin-Elmer Corporation, Norwalk, Conn. 06852.
It is shown that when discrete experimental data are smoothed by fitting 2m + 1 consecutive data to a polynomial of 2nth degree, with n≪m, and when n and m are increased indefinitely, the smoothing obtained is equivalent to passing the original data through an ideal low-pass filter.
Marcel J. E. Golay, "Smoothing of Data by Least Squares Procedures and by Filtering", IEEE Transactions on Computers, vol. 21, no. , pp. 299-301, March 1972, doi:10.1109/TC.1972.5008953