Hafezali  Iqbal Hussain, M  Haizam M Saudi, Nur  Surayya M Saudi, Firdaus  Hilmi Nadzri, Mohd  Nazrul Azizi, Mohd  Farid Shamsudin, Milad  Abdelnabi Salem, 
    Capital Structure of Malaysian Firms: Financing the Deficit and Shari’ah Compliance,
    Journal of Engineering and Applied Sciences,
    Volume 13,Issue 9,
    2018,
    Pages 2511-2513,
    ISSN 1816-949x,
    jeasci.2018.2511.2513,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2018.2511.2513)
    Abstract: The study evaluates the capital structure of Malaysian firms from a unique perspective by evaluating
the impact of Shari’ah compliance on firm’s financing decision. We find that firms that are Shari’ah compliant
tend to lean towards lower debt issues to finance their deficits, implying that the compliance status has an
impact on their cost of equity which ultimately affects cost of capital.
    Keywords: Capital structure;Shari`ah compliance;Islamic finance;Malaysian firm;cost;status