مقايسه حقوقي شركت مختلط غيرسهامي با عقد مضاربه

The contract of mudarabah an‎d the non-joint-stock mixed company, despite sharing a similar ultimate objective, differ fundamentally in terms of legal nature, bases of formation, liability of persons, an‎d effects of commercial activity. This study, employing a descriptive-analytical method an‎d library-based data collection, seeks to answer the question of what the distinguishing an‎d common features of these two institutions are at various legal levels, an‎d what advantages an‎d limitations each offers to the parties. The findings indicate that mudarabah, as a permissive an‎d revocable contract, lacks independent legal personality an‎d enjoys high flexibility; however, it provides less legal stability for long-term activities. In contrast, the non-joint-stock mixed company, with its composite nature, being a binding contract with independent legal personality, separate assets, an‎d a division of partnersʹ liability into two groups—joint an‎d limited liability—offers a more organized an‎d stable framework, though it entails costs such as registration formalities an‎d unlimited liability for joint partners. The final conclusion is that a conscious choice between these two institutions must be made by taking into account the nature of the activity, the amount of capital, the level of acceptable liability, an‎d the degree of legal protection expected. This research, through a comprehensive analysis of the differences an‎d similarities an‎d by offering suggestions for regulatory reform, takes a step toward clarifying the legal choice of economic actors.

4

169540