In 2012, Imperva, with a group of students from The Technion – Israeli Institute of Technology, conducted a study of more than 80 malware samples to assess the effectiveness of antivirus software.
Source/PDF file: http://www.imperva.com/docs/HII_Assessing_the_Effectiveness_of_Antivirus_Solutions.pdf
ESET hits back: “Why Anti-Virus is not a waste of money”