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

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 hard...

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Detalles Bibliográficos
Autores: Salas Molina, Francisco, Rodríguez-Aguilar, Juan A. (Juan Antonio), Serrà, Joan, Guillén, Montserrat, Martin, Francisco J.
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2018
País:España
Institución:Universidad de Barcelona
Repositorio:Dipòsit Digital de la UB
OAI Identifier:oai:diposit.ub.edu:2445/128355
Acceso en línea:https://hdl.handle.net/2445/128355
Access Level:acceso abierto
Palabra clave:Flux de caixa
Empirisme
Anàlisi de sèries temporals
Estadística
Cash-flow
Empiricism
Time-series analysis
Statistics
Descripción
Sumario: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.