Why is $$\frac{ \left(\frac{ \Delta S}{S}\right)^2} {dt}$$ an estimator of volatility squared (as claimed by my book)?
As far as I understand it, we estimate volatitility squared as $$\frac{ Var( \text{Return})} {dt}$$ where $\text{Return} = \Delta S/S$.
So how does one justify the first formula? Is it the volatility of just a single change in price?