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RBA Glossary definition for cash accounting

cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.

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Why Do Companies Hold Cash?

1 May 2016 RDP 2016-03
Gianni La Cava and Callan Windsor
Figure 1: Non-financial Corporate Cash. Share of total assets, 1990–2014 average. ... By historical standards, cash holdings of Australian publicly listed companies are not ‘excessive’ after accounting for observable company characteristics.
https://www.rba.gov.au/publications/rdp/2016/2016-03/full.html

Introduction

18 May 2016 RDP 2016-03
Gianni La Cava and Callan Windsor
Figure 1: Non-financial Corporate Cash. Share of total assets, 1990–2014 average. ... By historical standards, cash holdings of Australian publicly listed companies are not ‘excessive’ after accounting for observable company characteristics.
https://www.rba.gov.au/publications/rdp/2016/2016-03/introduction.html

Conclusion

18 May 2016 RDP 2016-03
Gianni La Cava and Callan Windsor
These findings suggest that agency costs play some role in determining cash holdings in Australia. ... After accounting for these factors, our estimates indicate that, by historical standards, corporate cash holdings of Australian publicly listed
https://www.rba.gov.au/publications/rdp/2016/2016-03/conclusion.html