USE OF DILIGENCE IN MERGER AND ACQUISITION PROCESSES

Abstract

The goal of this article is verify how the due diligence has been used by the involved in processes of companies merger and acquisition (M&A). This is an exploratory research, done through a survey, with qualitative and quantitative approach. The instrument used in data collection was a questionnaire composed of open and closed questions, sent by e-mail to the responsible for hiring the services of an audit company in the national market. A total of 35 questionnaires were sent, having a return of 62.85% from the universe searched. It was found out that the interest in merging or acquiring was the most frequent reason for hiring the work of due diligence. Regarding to the importance of due diligence in the decision making process related to the merger and acquisition, the experts evaluation was the most frequent item. There was dispersion in the working areas of the companies in which the due diligence was performed, having the segments of technology, food and energy companies as predominant.