We study the relationship between corporate governance and the earnings informativeness in different economic environments. Specifically, we analyze the interrelationships of the various country and firm-level corporate governance dimensions and their relation with the informativeness of accounting numbers. Were analyzed data from 17 countries, including Australia, Belgium, Brazil, Denmark, Finland, France, Germany, Indonesia, Mexico, New Zealand, South Africa, Sweden, Switzerland, Thailand, Taiwan, Turkey and United Kingdon, from 2013 to 2015, totaling 4368 observations. The analysis included eleven corporate governance measures, grouped into five factors at the firm level and seven corporate governance measures grouped into two factors at country-level. We designed a pooled panel data regression estimated by the Ordinary Least Squares method to analyze the direct/additive relationship of these corporate governance measures and the earnings informativeness. The main results show no evidence of direct relationship between earnings informativeness and board structure, board independence, board diversity, audit quality, country legal tradition and country institutional development. This may show that the interaction of governance mechanisms at the country and firm levels to explain the earnings informativeness is moderating or intervening or interactive, that is, there is no direct effect of each of these dimensions separately.