Before revision:  In this work, we provide a comprehensive study on 54 real-world daily cash flow data sets, which we also make publicly available. Apart from the previous assumptions, we also consider linearity, meaning that cash flow is proportional to a particular explanatory variable, and we propose a new cross-validated test for time series non-linearity .
After revision:  In this work, we provide a comprehensive study on 54 real-world daily cash flow data set from small and medium companies, which is the most common type of companies in Europe. We also propose a new cross-validated test for time series non-linearity .