مفهوم نظام حوكمة شركات المساهمة: النظرة القانونية مقارنة بالشريعة الإسلامية = Corporate Governance in Shareholding Companies: Comparing Legal Perspective and Position of Shari’ah

Hasan, Aznan and Al Timimi, Harith Amir Hasan (2015) مفهوم نظام حوكمة شركات المساهمة: النظرة القانونية مقارنة بالشريعة الإسلامية = Corporate Governance in Shareholding Companies: Comparing Legal Perspective and Position of Shari’ah. Global Journal Al-Thaqafah, 5 (2). pp. 123-135. ISSN 2232-0474 E-ISSN 2232-0482

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Abstract

This study examines the concept of corporate governance in shareholding companies and the legal perspective in comparison with the position of Shari’ah. The purpose of governance is to instil confidence among the stakeholders that the Boards of Directors are applying a diligent legal and administrative framework, to avoid potential administrative and financial failures and corruption. The study has proceeded by defining the concept of governance from linguistics, accounting, administrative, and legal perspectives. The study also discusses the stands of international organisations on the issue of corporate governance. Then, it is proceeded by discussing the concept of corporate governance from Shari’ah point of view. The study found that even with the absence of the term “company governance” in Islamic Law, the concept of corporate governance is in line with the Shari’ah and that their scholars have clearly referred to it in their literature. The study has used the descriptive, analytical, inductive and comparative methodology in analyzing the subject matter.

Item Type:	Article (Journal)
Additional Information:	2241/48158
Uncontrolled Keywords:	Shareholding Companies, Legal Perspective, Shari’ah, Boards of Directors, Governance, International Organisation
Subjects:	H Social Sciences > H Social Sciences (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Institute of Islamic Banking & Finance (IIiBF)
Depositing User:	Dr Aznan Hasan
Date Deposited:	09 Feb 2016 00:21
Last Modified:	17 Jul 2016 16:41
URI:	http://irep.iium.edu.my/id/eprint/48158

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