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- W2149773955 abstract "Issues relating to zakah on equity shares are far from being settled if one considers the available falawa and observed practices in many Muslim countries, The most basic questions pertain to the correct method of valuation of equity shares for the purpose of estimation of zakah liability.This paper reviews alternative methods of valuation and argues in favour of market- based valuation. It also raises serious questions on the permissibility of exemption of fixed assets from zakah liability in the accounting based framework, notwithstanding its actual use in some Muslim countries. A market-based valuation framework is rooted in the notion of market efficiency, which dominates modern finance theories for over-a century. The paper seeks to push forward the concept of ‘average price’ as the basis ofvaluation as also of estimating zakah liability. It argues that the concept not only followslogically from the efficient market theory, but also is backed by sound Shari’ah evidence." @default.
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- W2149773955 date "2004-01-01" @default.
- W2149773955 modified "2023-09-26" @default.
- W2149773955 title "Zakah On Stocks: Some Unsettled Issues" @default.
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- W2149773955 doi "https://doi.org/10.4197/islec.17-2.1" @default.
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