Abstract
Recent innovations in Islamic finance have changed the dynamics of the Islamic finance industry. Specially in the area of bonds and securities the use of Sukuk or Islamic securities have become increasingly popular in the last few years, both as a means of raising government finance through sovereign issues, and as a way of companies obtaining funding through the offer of corporate sukuk. Sukuk has developed as one of the most significant mechanisms for raising finance in the international capital markets through Islamically acceptable structures. Therefore this study will focus on describing Sukuk’s background, structures, challenges, and some cases of recent Sukuk issuance in Iran.
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More From: Oman Chapter of Arabian Journal of Business and Management Review
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