الحوكمة الشرعية لإصدارات الصكوك
Other Title(s)
Shari'a governence in Sukuk issuance
Author
Source
مجلة إسرا الدولية للمالية الإسلامية
Issue
Vol. 9, Issue 2 (31 Dec. 2018), pp.9-43, 35 p.
Publisher
International Shari'ah Research Academy for Islamic Finance
Publication Date
2018-12-31
Country of Publication
Malaysia
No. of Pages
35
Main Subjects
Financial and Accounting Sciences
Abstract EN
This paper examines the issue of Shariah governance in sukuk issuance by exam- ining the parameters implemented.
The problem the paper addresses is the con- flicting views of scholars in determining the responsibility of the Shariah bodies towards their fatwas and resolutions related to the issuance of sukuk.
The paper employs the incomplete induction methodology by extracting contemporary texts addressing the legal and Shariah status of the Shariah Supervisory Board and the nature of the contractual relationship with them.
it also applies a critical compara- tive analysis that highlights the fundamentals the scholars' conflicting views, to adopt the most correct of them.
The research concluded with a set of findings, among them the scholars' agreement in principle to make the Shariah body liable and bear legal responsibility either criminal or civil or both, if it contravened the Shariah provisions, however, they differed in the rules defining acts which are considered to be contrary to the Shariah provisions and the conditions to execute the punishments.
American Psychological Association (APA)
بوهراوة، سعيد محمد. 2018. الحوكمة الشرعية لإصدارات الصكوك. مجلة إسرا الدولية للمالية الإسلامية،مج. 9، ع. 2، ص ص. 9-43.
https://search.emarefa.net/detail/BIM-1160107
Modern Language Association (MLA)
بوهراوة، سعيد محمد. الحوكمة الشرعية لإصدارات الصكوك. مجلة إسرا الدولية للمالية الإسلامية مج. 9، ع. 2 (كانون الأول 2018)، ص ص. 9-43.
https://search.emarefa.net/detail/BIM-1160107
American Medical Association (AMA)
بوهراوة، سعيد محمد. الحوكمة الشرعية لإصدارات الصكوك. مجلة إسرا الدولية للمالية الإسلامية. 2018. مج. 9، ع. 2، ص ص. 9-43.
https://search.emarefa.net/detail/BIM-1160107
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1160107