Search: cash accounting
Did you mean
an accounting?
RBA Glossary definition for cash accounting
cash accounting – Revenues and outlays recorded in an organisation's accounts when cash is collected or spent.
Search Results
Accounting for Sample Selection
6 May 2018
RDP
2018-05
This might be the case if, for instance, companies that have outstanding floating-rate debt receive higher cash flows when rates fall, which could stimulate investment if they are financially constrained ... Ippolito, Ozdagli and Perez-Orive 2017).
https://www.rba.gov.au/publications/rdp/2018/2018-05/accounting-for-sample-selection.html
Do Interest Rates Affect Business Investment? Evidence from Australian Company-level Data
1 Apr 2018
RDP
2018-05
Balance sheet, profit and loss statement, and cash flow statement data are obtained from Morningstar. ... Our risk-free rate is the average real cash rate expected over the next 10 years.
https://www.rba.gov.au/publications/rdp/2018/2018-05/full.html
Appendix B: Tobin's q Models
6 May 2018
RDP
2018-05
This adjustment is difficult and imprecise due to data limitations, and due to the accounting treatments of investments and intangibles. ... The results are robust to including cash flow in the equation.
https://www.rba.gov.au/publications/rdp/2018/2018-05/appendix-b.html
Conclusion
6 May 2018
RDP
2018-05
This paper highlights the importance of accounting for this heterogeneity when analysing the relationship between the cost of finance and investment. ... These findings have important implications for monetary policy. In particular, the low level of both
https://www.rba.gov.au/publications/rdp/2018/2018-05/conclusion.html
Data and Stylised Facts
6 May 2018
RDP
2018-05
Balance sheet, profit and loss statement, and cash flow statement data are obtained from Morningstar. ... Our risk-free rate is the average real cash rate expected over the next 10 years.
https://www.rba.gov.au/publications/rdp/2018/2018-05/data-and-stylised-facts.html