Before revision:  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 . We further analyze the implications of all aforementioned assumptions for forecasting, showing that: (i) the usual assumption of normality, independence and stationarity hardly appear;
After revision:  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 showing that: (i) the usual assumption of normality, independence and stationarity hardly appear;