In this study, we survey the liquidity status of electric power industry before and after the implementation of the
targeted subsidies law. To achieve this goal, the period of receipt receivables, period pay the debt, operational
cash flow ratio, capital expenditure ratio and sale quality three years before and three years after implementation
of the law were examined. The results of the test assumptions, indicates this entry is that the operational cash
flow ratios, capital expenditure ratio and sale quality after the implementation of the targeted subsidies law have
a significant reduction and collection period of receivables and period of payments of debts, after law enforcement has increased substantially.
کلید واژگان :
Targeted Subsidies Law; Operational Cash Flow Ratio; Capital Expenditure Ratio; Sale Quality
