Browsing by Author "Adel, Dina"

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    Earnings management and Annual report readability: Evidence from Egyptian listed companies
    (October university for modern sciences and arts, 2019) Ahmed, Nada; Abd El Rasoul, Norhan; Adel, Dina; Allam, Hagar
    The current study examines the effect of earning management on annual report readability. The sample includes 12 firms listed in EGX from 2013 to 2017 from different sectors such as food and beverage sectors, and construction sector. Fog Index is used to measure annual report readability. To measure Earning Management, Modified Jones model is used. In order to test the research hypotheses, three statistical analysis techniques (descriptive analysis, Pearson’s correlation, and regression analysis) are used. It is concluded that there is a positive significant association between earnings management and FOG Index. This indicates a negative association between earning management and annual report readability. This can be explained as when management engages in Earning Management practices, they tend to hide this behavior by increasing the complexity of the annual report Summary: تبحث الدراسة الحالية تأثير كسب الإدارة على سهولة قراءة التقرير السنوي. تشمل العينة 12 شركة مدرجة في البورصة في الفترة من 2013 إلى 2017 من قطاعات مختلفة مثل قطاعات الأغذية والمشروبات وقطاع البناء. يستخدم مؤشر FOG لقياس قراءة التقرير السنوي. لقياس الأرباح ، يتم استخدام نموذج جونز المعدل. من أجل اختبار فرضيات البحث ، يتم استخدام ثلاث تقنيات تحليل إحصائي (التحليل الوصفي ، ارتباط بيرسون ، وتحليل الانحدار). وخلص إلى أن هناك علاقة إيجابية إيجابية بين إدارة الأرباح ومؤشر FOG. هذا يشير إلى وجود علاقة سلبية بين إدارة الأرباح وقراءة التقرير السنوي. يمكن توضيح ذلك عندما تشارك الإدارة في ممارسات إدارة الأرباح ، فإنها تميل إلى إخفاء هذا السلوك عن طريق زيادة تعقيد التقرير السنوي.
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    Earnings management and Annual report readability: Evidence from Egyptian listed companies
    (October University of Modern Sciences and Arts, 2019) Ahmed, Nada; Abd El Rasoul, Norhan; Adel, Dina
    The current study examines the effect of earning management on annual report readability. The sample includes 12 firms listed in EGX from 2013 to 2017 from different sectors such as food and beverage sectors, and construction sector. Fog Index is used to measure annual report readability. To measure Earning Management, Modified Jones model is used. In order to test the research hypotheses, three statistical analysis techniques (descriptive analysis, Pearson’s correlation, and regression analysis) are used. It is concluded that there is a positive significant association between earnings management and FOG Index. This indicates a negative association between earning management and annual report readability. This can be explained as when management engages in Earning Management practices, they tend to hide this behavior by increasing the complexity of the annual repor
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    Pyrazolo[3,4-d]pyrimidine derivatives as EGFRT790M and VEGFR-2 dual TK inhibitors: Design, synthesis, molecular docking, ADMET profile and anticancer evaluations
    (Elsevier, 2023-06) Adel, Dina; El-Adl, Khaled; Nasr, Tamer; Sakr, Tamer M; Zaghary, Wafaa
    Seventeen new pyrazolo[3,4-d]pyrimidine derivatives have been designed, created and tested as dual VEGFR-2 and EGFR inhibitors for their anticancer special effects against A549, HepG2, MCF-7, and HCT-116. In order to determine how the proposed chemicals might interact to the EGFR and VEGFR-2 receptors, molecular docking was used for these derivatives. The data from the docking studies and the results of the biological screening had excellent correlation. Compounds 14 and 15 displayed the best effects against HepG2, while the derivatives 10d, 15 and 18 showed the greatest anticancer activity against MCF-7. Moreover, compounds 15 and 18 exhibited the greatest anticancer effects against HCT-116 but compound 18 exhibited the greatest anticancer effect against A549. Compound 18 exhibited higher activities than Sorafenib against MCF-7, HCT116 and A549 correspond- ingly but lower actions versus HepG2. However, this substance showed greater effects than erlotinib against MCF-7 and HCT116 but lesser effects against A549 and HepG2 in that order. Compound 15 shown lower ac- tivities versus A549 but higher activity against HepG2, MCF-7, and HCT116 than Sorafenib and Erlotinib. De- rivative 18 displayed higher effects as dual VEGFR-2 and EGFRT790M tyrosine kinases inhibitors more than both Sorafenib and Erlotinib respectively. Finally, our derivatives 10d, 15 and 18 demonstrated an excellent ADMET profile when calculated in silico. According to the results, our compounds could serve as a model for future creation, optimization, adaption, and research to create more powerful and selective dual VEGFR-2/EGFRT790M inhibitors with more anticancer potential.