Table 6 displays the cluster memberships of EU and EEA member
states and the mean IFRS implementation for each group.15 The mean
IFRS implementation for antagonistic (leaning, integrated) countries is
−4.50 (−0.55, 4.55). These values indicate that IFRS antagonistic countries
tend to make implementation choice generally in the direction of
not allowing IFRS (negative scores), whereas the on average high
positive score of IFRS integrated countries indicates IFRS elections
more consistent with requiring IFRS. Results of t-tests reported in
Table 6 indicate that differences in IFRS implementation between
clusters are statistically significant