本計畫為一年期專案，擬探討伊斯蘭教法中，負債比率限制對印尼上市公司交易信用與存貨政策之影響。印尼上市公司分為遵循伊斯蘭教法的公司與非遵循伊斯蘭教法的公司，前者受到最高45%負債比率的限制，後者則無。此種對負債比率的限制可能影響遵循伊斯蘭教法的公司對其下游客戶的授信，亦可能增加其對上游供應商信用之需求，而存貨之投資也可能受影響。就我們所知，並無以往文獻探討此一議題，因此本計畫擬填補此一以往文獻不足之處。 本計畫研究結果預期可以揭開伊斯蘭教法之實施對營運資金管理政策的影響，因而做出理論與實務上的貢獻。 ;This is a one-year project, trying to investigate the effects of debt limitation in Islamic law on trade credit and inventory policy for Indonesian listed companies. Firms in Indonesia stock market are classified into Shariah-compliant (SCFs) and Non-Shariah-compliant (NSCFs) two categories. The former have to abide by Islamic law and are thus imposed on debt limitation of 45% but the latter do not. This debt restriction may impact the working capital management of SCFs and, to the best of our knowledge, there is no previous research examining this issue. The purpose of this project is to fill the gap. Firms listed on the Indonesia Stock Exchange will be separated into SCFs and NSCFs subgroups and data be collected and analyzed. This project is expected to make theoretic and practical contributions by shedding light on the influence of Islamic law on working capital management.
