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$$ \widehat{\text {Skew}}_{i, t}=\frac{3 \cdot\left[\hat{\mu}_{i, t}-\operatorname{median}\left(r_{i, d, t}\right)\right]}{\hat{\sigma}_{i, t}} $$

is called Low Moment Skewness by Baltas and Salinas (2019) who don't give a citation for this alternative measure of skewness. What is its source, or where else is it used?

Others call it the Pearson 2 skewness coefficent.

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Pearson 2 skewness, which compares mean and median, lying between $-3$ and $3$ while being zero for symmetric distributions, was introduced by

Yule, G. U. and Kendall, M. G. (1950), An Introduction to the Theory of Statistics, 3rd edition, Harper Publishing Company, 162-163.

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