The value of certification in Islamic bond offerings

B-Tier
Journal: Journal of Corporate Finance
Year: 2019
Volume: 55
Issue: C
Pages: 141-161

Authors (4)

Abdul Halim, Zairihan (not in RePEc) How, Janice (not in RePEc) Verhoeven, Peter (not in RePEc) Hassan, M. Kabir (University of New Orleans)

Score contribution per author:

0.503 = (α=2.01 / 4 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We examine whether reputable intermediaries provide valuable certification which help corporate issuers of Islamic bonds lower their cost of capital. Our focus on Islamic bonds is motivated by the fact that besides information risk, investors also face unique Shariah non-compliance risk. Based on a sample of 3462 Islamic bond tranches issued in Malaysia from 2001 to 2014, we find certification by reputable Shariah advisors and Shariah committees is associated with a significantly lower average bond spread, as is information certification by reputable lead arrangers. Our results thus support the certification hypothesis.

Technical Details

RePEc Handle
repec:eee:corfin:v:55:y:2019:i:c:p:141-161
Journal Field
Finance
Author Count
4
Added to Database
2026-01-25