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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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Does Monetary Policy Affect Non-mining Business Investment in Australia? Evidence from BLADE

21 Sep 2023 RDP 2023-09
Jonathan Hambur
This highlights the important role that cash flow and financing constraints play in the transmission of monetary policy. ... IV approach, full sample. Notes: Monetary policy shock is instrumented via cash rate.
https://www.rba.gov.au/publications/rdp/2023/2023-09/full.html