both in German companies, which showed increase in GR after the
adoption of IFRS. Also consistent with the study of Iatridis and Rouvolis (2010), which
indicated elevation of GR in Greek companies after convergence. But is divergent results
found in some studies with Brazilian companies, such as Santos et al. (2011) on accounting
conservatism, and Grecco (2013) on management. It appeared that there are still differences
between the national studies on the effects of the adoption of IFRS in the quality of
accounting information disclosed by Brazilian companies.