The What, The Why, The How - Mergers and AcquisitionsTHE SIZE, SCOPE OF IMPACT, AND GROWING FREQUENCY of M & A transactions, combined with the high failure rate are strong motives for today's business leaders to gain a better understanding of these transactions. Today's leaders and corporate boards need to understand when a merger or acquisition is appropriate and under what circumstances they are likely to be successful in achieving their goals and to increase shareholder value. But, beyond shareholder