Brendan Mulcahy, Mark - In: International Journal of Islamic and Middle Eastern … 7 (2014) 4, pp. 473-484
of the purification methodology recommended by Accounting and Auditing Organisation for Islamic Financial Institutions … literature to argue for the need to also purify the interest tax shield from debt. Findings – Purification is a pivotal element … the purification of Islamic equities is puzzling. Practical implications – This paper has implications for the Islamic …