This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...

Web search engines are one of the most popular tools on the Internet which are widely-used by expert and novice users. Constructing an adequate query which represents the best specification of users’ information need to the search engine is an important concern of web users. Query expansion is a way to reduce this concern and increase user satisfaction. In this paper, a new method of query expa...

This opinion piece takes Google's response to the so-called COVID-19 infodemic, as a starting point argue for need consider societal relevance complement other types of relevance. The authors maintain that if information science wants be discipline at forefront research on relevance, search engines, and their use, then community needs address itself challenges conditions commercial engines crea...

We discuss how the wireless-mobile revolution will change the notion of relevance in information retrieval. We distinguish between classical relevance (e-relevance) and relevance for wireless/mobile information retrieval (w-relevance). Starting from a fourdimensional model of e-relevance previously developed by one of us, we discuss how, in an ubiquitous computing environment, much more informa...