Salas Molina, FranciscoRodríguez-Aguilar, Juan A. (Juan Antonio)Serrà, JoanGuillén, MontserratMartin, Francisco J.2019-02-182019-02-1820181696-2281https://hdl.handle.net/2445/128355Usual 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.26 p.application/pdfengcc-by-nc-nd (c) Salas-Molina, Francisco et al., 2018http://creativecommons.org/licenses/by-nc-nd/3.0/esFlux de caixaEmpirismeAnàlisi de sèries temporalsEstadísticaCash-flowEmpiricismTime-series analysisStatisticsinfo:eu-repo/semantics/article6855502019-02-18info:eu-repo/semantics/openAccess