Does the interest tax shield align with maqasid al Shariah in finance?
The debt-equity distinction is critical in modern corporate finance. We assess the compliance of the interest tax shield with the maqasid al Shariah in finance. For our analysis, we use the ends of maqasid al Shariah as proposed by Akram Laldin & Furqani, 2013. We develop a survey questionnaire...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2019-03-01
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| Series: | Borsa Istanbul Review |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2214845018300887 |