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This study aims to develop and validate the scales on the dark side of internal communication (IC) that capture a more nuanced perception of ineffectiveness, manipulation and miscommunication from the employee perspective. This study also examines this scale's effects on employee outcomes (such as employee loyalty and quiet quitting).

The authors developed the dark side of the IC scale through qualitative interviews and a review of relevant literature. Statistical techniques such as exploratory and confirmatory factor analysis, convergent validity and nomological validity were performed on the newly produced scales. The authors also examined the predictive validity effects of these scales on employee loyalty and quiet quitting using participants from Hungary.

The scale development resulted in a 15-item measuring three dimensions of the dark side of IC. After several statistical examinations, the scale exhibited robust psychometric properties and is reliable and valid.

This study empirically supported the new phenomenon of studying the dark side of IC, and the scale can be used to measure employee outcomes, the effectiveness of organizational communication, etc.

The effects of integrated reporting quality (IRQ) have been debated in increasing empirical studies. Several IRQ measures, different theoretical approaches and multiple contexts have been adopted and investigated, leading to mixed results. By using the meta-analytic technique, this study aims to contribute to the accounting literature, reconciling the conflicting results on the effects of IRQ and providing objective conclusions to complement narrative literature reviews.

A sample of 45 empirical papers from 2013 to 2022, with 653 effect sizes, was used to assess the effects associated with IRQ. The papers were clustered into five groups (market reaction, financial performance, cost of capital, financial analysts’ properties and managerial decisions) based on the different consequences of IRQ investigated in the primary studies. A random-effects meta-regression model was used to explore all sources of heterogeneity together.

The meta-regression results confirm that IRQ positively influences firms’ market valuation and financial performance and hampers opportunistic managerial behaviour by improving corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest.

Through meta-analysis, this study provides a broader overview of the effects of IRQ by enhancing the generalisability of the findings. The results also pave the way for additional evidence on the outcome variables affected by the quality of integrated disclosure.