Shamsiah Mohamad

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Publication

  Title Category / Type
1

Criteria for Determining the Sharīʿah Compliance of Shares: A Fiqhī Synthesis

Criteria for Determining the Sharīʿah Compliance of Shares: A Fiqhī Synthesis   Sharīʿah has specific rules for dealing in each class of assets and activities; i.e., cash, debt, goods, usufruct, and those classified as either ḥalāl (permissible) or ḥarām (impermissible).…

Research Paper
2

Bayʿ wa Salaf: An Analysis of Fiqhī Views and Contemporary Islamic Banking Practices

An authentic ḥadīth was reported to the effect that the Prophet (r) prohibited bayʿ wa salaf (combination of sale and loan in one transaction). Based on that, numerous works by classical scholars have reported juristic consensus that bayʿ wa salaf…

Research Paper
3

Preference shares: analysis of Shari'ah issues

Abstract Purpose – The purpose of this paper is to analyze the different features of preference shares from accounting and Sharīʿah perspectives. It also aims to study Sharīʿah issues arising from preference shares and to subsequently propose solutions for identified…

Journal (English)
4

Preference Shares: An Analysis of Shari'ah Issues

From their original feature of preference in dividend distributions, preference shares have evolved significantly to the present time with a range of other rights granted to their holders. The classification of preference shares in financial reporting based on International Financial…

Research Paper
5

Bay’ Wa Al-Salaf: Analisis Daripada Perspektif Fiqah (Slide)

Event Papers
6

Bay’ Wa Al-Salaf: Analisis Daripada Perspektif Fiqah (Paper)

Event Papers
7

Towards Examining Islamic Banking Products that have Connection with Bay' wa Salaf (Combination between Sale and Loan in One Transaction) in Malaysia (ISRA Shariah Workshop 2017)

Articles
8

Issues in Islamic Hedging Practices: A Critical Analysis

This research investigates the practice of Islamic hedging and discusses the associated Sharīʿah issues. It recommends a revisit of the resolutions issued by some Sharīʿah advisory bodies on Islamic hedging in the light of its findings.

Journal (English)
9

Issues in Islamic Hedging Practices: A Critical Analysis

Hedging is an important concept in overall risk management in conventional finance. The need for hedging is also recognised in Islamic finance, although hedging strategies in Islamic finance are different from those of conventional finance in the sense that they…

Research Paper
10

SHARIAH ISSUES IN PREFERENCE SHARES (ISRA-TR REPORT 2016)

The most common shares issued by companies to its shareholders are ordinary shares, while preference shares are typically issued to investors to protect their interests. Not all of the ways in which preference shares are employed would meet Shariah requirements…

Articles
11

Jual Beli Surat Pajak Gadai: Analisis Menurut Perspektif Syariah

The sale of pawn broking certificate is one of long-existing phenomena in Malaysia. This raises the question on what is the real purpose of this kind of transaction and the position of Shariah towards this activity. The authors undertake this…

Articles
12

ISRA Bloomberg Bulletin Q4 2015 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
13

Criteria for Determining The Shari'ah Compliance of Shares: A Fiqhi Analysis

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Journal (English)
14

ISRA Bloomberg Bulletin Q2 2015 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
15

Tanazul in Sukuk Issuances: A Critical Analysis of the Malaysian Applications

Tanāzul (waiver) is a common feature applied in ṣukūk issuances in the context of the Malaysian Islamic financial industry. Despite its common use, the application of tanāzul remains debated among contemporary Sharīʿah scholars, particularly in the structures of mushārakah and…

Research Paper
16

ISRA Bloomberg Bulletin Q1 2015 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
17

ISRA Bloomberg Bulletin Q4 2014 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
18

A Critical Analysis Of SharīʿAh Issues In Intangible Assets

This research aims to study the concept of intangible assets from the Sharīʿah, legal and accounting perspectives; and discuss the key Sharīʿah issues with regard to recognition and measurement, financing and trading, and zakāh obligation.

Journal (English)
19

Application Of Tanāzul In Ṣukūk And Preference Shares: A Critical Analysis From The SharīʿAh Perspective

This research aims to explore the implementation of tanāzul in the structuring of Islamic financial products, e.g., subordinated ṣukūk and preference shares, and examines possible Sharīʿah issues in the practice of predetermined upfront tanāzul in mushārakah- and muḍārabah-based financial products.

Journal (English)
20

ISRA Bloomberg Bulletin Q3 2014 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
21

Intangible Assets: An Analysis Of Shariah Issues

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Event Papers
22

ISRA Bloomberg Bulletin Q2 2014 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
23

A Critical Analysis of Shari'ah Issues in Intangible Assets

Intangible assets are becoming evident in a number of Islamic financial products. Their acceptance in the Islamic financial market addresses and accommodates the pressing need to diversify the asset pool of the industry. Intangible assets have become an increasingly important…

Research Paper
24

ISRA Bloomberg Bulletin Q1 2014 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
25

ISRA Bloomberg Bulletin Q4 2013 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
26

The Role of Shari'ah Advisors in Sukuk Issuance - November 2013 - Fatwa in Islamic Finance

ISRA Bloomberg Bulletin Fatwa in Islamic Finance
27

ISRA Bloomberg Bulletin Q3 2013 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review
28

ISRA Bloomberg Bulletin Q2 2013 - Sukuk Review

ISRA Bloomberg Bulletin Quarterly Sukuk Review