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cc-by-nc-nd (c) Salas-Molina, Francisco et al., 2018
Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/128355

Empirical analysis of daily cash flow time series and its implications for forecasting

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Usual assumptions on the statistical properties of daily net cash flows include normality,absence of correlation and stationarity. We provide a comprehensive study based on a real-world cash flow data set showing that: (i) the usual assumption of normality, absence of correlation and stationarity hardly appear; (ii) non-linearity is often relevant for forecasting; and (iii) typical data transformations have little impact on linearity and normality. This evidence may lead to consider a more data-driven approach such as time-series forecasting in an attempt to provide cash managers with expert systems in cash management.

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SALAS MOLINA, Francisco, RODRÍGUEZ-AGUILAR, Juan a. (juan antonio), SERRÀ, Joan, GUILLÉN, Montserrat, MARTIN, Francisco j.. Empirical analysis of daily cash flow time series and its implications for forecasting. _Sort (Statistics and Operations Research Transactions)_. 2018. Vol. 42, núm. 1, pàgs. 73-98. [consulta: 21 de gener de 2026]. ISSN: 1696-2281. [Disponible a: https://hdl.handle.net/2445/128355]

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