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Quantitative Modelling of Shariah Principles of Islamic Transactions: Empirical Validation in Islamic and Conventional Fundings

Quantitative Modelling of Shariah Principles of Islamic Transactions: Empirical Validation in Islamic and Conventional Fundings
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Author(s): Mohamed Gassouma (Department of Islamic Law, Economics and Finance, Higher Institute of Theology of Tunis, Tunisia)
Copyright: 2025
Pages: 12
Source title: Implications of ICT for Islamic Finance and Economics
Source Author(s)/Editor(s): Yilmaz Bayar (Bandırma Onyedi Eylül University, Turkey)and Mohamed Sadok Gassouma (University Ez-Zitouna, Tunisia)
DOI: 10.4018/979-8-3693-8079-6.ch009

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Abstract

This paper aims to assess the importance of adhering to Sharia principles in both conventional and Islamic fundings. We assumed that these principles apply equally to both Islamic and conventional fundings. We also assume that Sharia principles is not confined to a specific space or time but is universal to all financial establishment. Empirically, we attempted to model these principles using ratios, thresholds, and econometric models. The principles used in this study include: the value of labor, the principle of equality between goods and money “Ghonm to Ghorm”, the prohibition of fraud and manipulation, the prohibition of currency speculation “Riba”, and the prohibition of arbitrage. The results showed that the key principles leading to non-speculative profit such as the prohibition of currency speculation, equality between money and goods, and the importance of labor are better upheld in conventional financing than in Islamic financing. However, the Islamic financing system demonstrated superiority in market-related factors, such as the prohibition of fraud and manipulation.

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