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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 Fail?

1 Nov 2016 RDP 2016-09
Rose Kenney, Gianni La Cava and David Rodgers
But these conditions are violated when accounting data are used to model corporate failure. ... We measure liquidity as the ratio of cash (and cash equivalents) to total assets.
https://www.rba.gov.au/publications/rdp/2016/2016-09/full.html

Modelling Approach

30 Nov 2016 RDP 2016-09
Rose Kenney, Gianni La Cava and David Rodgers
But these conditions are violated when accounting data are used to model corporate failure. ... cash rate (to proxy for aggregate credit risk); and 3) the cash rate (to capture financing conditions).
https://www.rba.gov.au/publications/rdp/2016/2016-09/modelling-approach.html

Introduction

30 Nov 2016 RDP 2016-09
Rose Kenney, Gianni La Cava and David Rodgers
But a similar share of respondents also indicate that ‘cyclical’ factors specific to the company, such as ‘inadequate cash flow’, are important. ... The Australian research that does exist has typically taken an accounting approach to develop
https://www.rba.gov.au/publications/rdp/2016/2016-09/introduction.html

References

30 Nov 2016 RDP 2016-09
Rose Kenney, Gianni La Cava and David Rodgers
Dewaelheyns N and C Van Hulle (2006), ‘Corporate Failure Prediction Modeling: Distorted by Business Groups’ Internal Capital Markets?', Journal of Business Finance & Accounting, 33(5-6), pp 909–931. ... Jones S and DA Hensher (2004), ‘Predicting
https://www.rba.gov.au/publications/rdp/2016/2016-09/references.html