The purpose of this research is to investigate whether the commitment of companies to their stakeholders has a relationship with better financial results and also to establish the extent and pattern of corporate disclosure in the top listed companies in the ASEAN region. This research found that there is a moderate to strong positive correlation between all the variables when analyzed as a whole. However, the correlation result varies when broken down into individual countries and sectors. There is an increasing awareness of CSR disclosure in the top listed ASEAN companies.

The objective of this study is to examine the factors influencing audit fee in companies which have applied Good Corporate Governance. This study uses a sample of data from companies listed on the Indonesia Stock Exchange LQ 45 during the year 2011 and 2012. Data is analyzed by using model developed by Wu (2012) using multiple linear regression. The research found that assets (company size) significantly affect/determine audit fee paid by clients to audit firms. Whereas other factors such as profit, business complexity and number of subsidiary are not significant in determining audit fee.

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The main objective of this research is to examine Indonesian public listed companies with earnings generated organically rather than through earnings management, income manipulation, financial engineering, or through mergers and acquisitions. 70 samples were taken from Kompas 100 Stock Index from the period of 2004 to 2007 excluding banks, financial institutions, REITs and insurance companies. The authors applied the model of Organic Growth Index (OGI), developed by Hess (2007). The OGI model designed to illuminate value-creating companies that have consistently outperformed industry competition through organic growth. The test begins by selecting the best Economic Value Added and high growth companies. The result of our study shows that there are 10 percent of Indonesian public listed companies identified as OGI winners. These companies passed the core earnings test, income manipulation test and cash realization test, and thus indicated that those Indonesian public companies have a low level of earnings manipulation and low engagement in non-core earnings such as hedging activities.