نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه اقتصاد، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
2 استادیار دانشکده مدیریت و حسابداری، گروه اقتصاد، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Having access to financial resources is one of the main goals of the Islamic financial system. One of the innovations in the field of Islamic monetary and financial issues in the last decade is the issuance of various types of Islamic securities known as sukuk.Despite the phenomenal growth of the global sukuk market, academic research on sukuk is still in its infancy, particularly because researchers have not taken this financial innovation seriously. Currently, there is a growing body of Sukuk literature. Initially, the Sukuk literature was largely directed towards qualitative research. As the number of Shariah-compliant instruments increased, studies on sukuk turned to quantitative research and moved towards measuring the impact and performance of sukuk and comparing sukuk to bonds. Most of the sukuk research is mainly focused on sukuk issued in Malaysia, Indonesia and the Persian Gulf Cooperation Council countries, and unfortunately, a very small amount of this research is the contribution of Iran. Accordingly, in this article, research gaps in the field of sukuk in Iran are presented by reviewing the world literature. The conclusion that can be drawn from this study is that the main areas related to the research gaps of sukuk include legal ownership and interest in sukuk, empirical research on sukuk based on participation, fundamental research on sukuk, how to integrate sukuk and examining its effects such as hybrid sukuk, issues related to sustainable development such as green sukuk, etc.
کلیدواژه‌ها [English]
)