Mohamed Hamour; Shakil, Mohammad Hassan; Ishaq Mustapha … - In: ISRA international journal of islamic finance 11 (2019) 1, pp. 124-136
Purpose This paper aims to analyse the concept of form over substance and introduces the term substance gap to the literature. The substance gap is defined as the difference between the way a concept is expressed and its intended result. Besides, the study investigates the issue from both...