Digale, Abdi Aziz Ahmed
(2009)
Factors Influencing The Capital Structure Of
Shari'ah Compliant Public Listed Companies In The
Kuala Lumpur Stock Exchange (KLSE).
Masters thesis, Universiti Sains Malaysia.
Abstract
The understanding of the Shari'ah principles is one of the most important issues that
companies must learn and train their employee to be clear towards the rules and
regulations of Shari'ah to practice as its is. Hence the Shari'ah is universal for all
humankind, its settles all the issues that human beings face in this world whether its
business or other things. The Shari'ah is built on two basic principles, namely: removal of
hardship(ra 'f alharaj) and the prevention of haram ( daf' aldarar) (Rosly 2005). This has
direct bearing to the Qur'anic verse that "God never intended to make religion a means
of inflicting hardship" (22:78) and "God intends to make easy for you" ( 4:28).
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