The heart of this book focuses on three most detailed, complex and challenging areas of financial due diligence process and report in a M&A transaction environment in the marketplace; i.e., quality of earnings, cash flows and net assets, together with a high-level summary of the business overview and accounting matters/basis of financial information sections. Also included are the dashboard reporting guidelines and examples for quality of earnings (profit and loss), cash flows, net assets (balance sheet) and business overview/model. It covers areas like information memorandum, information request list, financial modeling, corporate structure analysis, earnings, pro forma EBITDA, adjusted EBITDA, pro forma earnings, carve-out, cash flow, free cash flow, EBITDA to FCFF conversion, financial position, KPIs (dashboard reporting), capex, opex, financial forecast, working capital, net debts and gap analyses, etc. In addition to all the technicalities, the book explodes the reader with 40 technical examples in its respective sections and subsections. It takes the reader further in practice with 27 commentary examples (totaling 206 key findings' commentaries), offering the reader with a key focus and reference to how commentaries to key findings are/can be written and structured. This book is suitable for investment analysts; financial analysts; auditors; accountants & finance managers; financial and business consultants; qualified practicing professionals who look for ways to improve the quality of a buy-side or sell-side financial due diligence process/report; investor or seller who wants to learn and know about the financial due diligence process and detail, and the need for it; an academic professor in finance, business or accounting; a master of finance or an MBA/DBA student; an associate or a student studying towards their professional qualification or a newly qualified professional interested in and wanting to gain a proficient and in-depth understanding of what this field is and how financial due diligence is done by top professionals in practice. "A concise, easy-to-use guide to the documents and procedures associated with financial due diligence. Due diligence - financial analysis that's an integral part of the sale or purchase of any business - is a complex process usually carried out by accountants and other financial professionals. Tseng's book first draws on his years of experience with mergers and acquisitions to provide a detailed overview of due diligence that allows readers who have a basic understanding of accounting practices and terminology to follow the process and understand its basic components. The guide is essentially structured as an immense checklist, with the steps - scope of work, information collection and cash flow analysis, among others - broken down into their key parts. In each subsection, the author provides a comprehensive list of the major details that should be addressed as well as questions to be answered when the analysis is complete. A recurring caution, which appears in multiple chapters, reminds readers that due diligence is an analysis of facts, not speculation. The author explains that conclusions should be based on solid data, and if the necessary numbers are unavailable, the report should note that reality, as opposed to guessing ... For those readers, however, the clearly written text and numerous examples add up to a useful addition to the reference shelf. Not quite an introduction, but a straightforward, detailed guide to a crucial type of financial analysis." Excerpt from Kirkus Indie Review

Sports agent Myron Bolitar is poised on the edge of the big time. So is Christian Steele, a rookie quarterback and Myron's prized client. But when Christian gets a phone call from a former girlfriend, a woman who everyone, including the police, believes is dead, the deal starts to go sour. Trying to unravel the truth about a family's tragedy, a woman's secret, and a man's lies, Myron is up against the dark side of his business—where image and talent make you rich, but the truth can get you killed. In novels that crackle with wit and suspense, Edgar Award winner Harlan Coben has created one of the most fascinating and complex heroes in suspense fiction—Myron Bolitar—a hotheaded, tenderhearted sports agent who grows more and more engaging and unpredictable with each page-turning appearance.

Is he Mr. Right or Mr. Not-on-Your Life? For some women, it’s a moustache. For others, it’s a cheating heart. Whether you’re playing the field or are considering a trip down the aisle, you’ve got to determine whether to stick it out or move on in your pursuit of true love. Find out what your deal breakers are: • You’re on your first date when you notice he’s had four glasses of wine before the entrée arrives. Deal breaker? • You’ve been dating someone special and upon entering his apartment for the first time you notice a book called The Idiot’s Guide to Sex. Deal breaker? • Your long-term boyfriend proposes and presents you with a stunning ring in a Tiffany’s box—and later you find out it’s a cubic zirconium. Deal breaker? • You meet a cute guy at a bar, but the only number he’ll give you is his pager. Deal breaker? • You’re looking forward to a romantic Valentine’s evening with your new beau. He picks you up at seven, and when you get in the car he says, “So, what’s the plan?” Deal breaker? • You’re engaged to a man of another religion and it’s never been an issue in your relationship. One evening when you’re talking about having children, he tells you he expects the children to be raised in his faith. Deal breaker? • One night after a few drinks your date lets you know he once had a passionate affair with a married woman. Deal breaker?

Deciding when to work on a relationship and when to walk away is a skill that can prevent us wasting months and even years of our lives on partners that will never make us truly happy. Once we have learned to identify the deal breaker in a relationship we can empower ourselves to action, and then change and improve our lives. Whereas books like 'He's Just Not That Into You' explored relationship troubles in black and white, 'Deal Breakers' covers all the shades of grey that lie in between - all those areas where relationships can hit an impasse. Some deal breakers are easy to identify - one partner wants marriage, the other doesn't - yet many are more subtle and difficult to pinpoint. Dr Bethany Marshall is a relationships expert. She has identified specific male archetypes and the traits that frustrate and infuriate their partners. Here, for the first time in book form, is advice that can help any woman who is trying too hard to make her relationship work.

This is a book about men. Not all men, just emotionally unhealthy men. The ones who make you question, “Is it him or is it me? Am I making too big a deal out of this? I try to tell him how I feel, but he says I’m overreacting or needy or it's all my fault.” Relationships are hard work, but how hard should they be? When do you know you are struggling too hard to make a relationship succeed? Deal Breakers is about getting out of this “relationship purgatory”—where the present is unfulfilling and the future is the only thing you can hope for. But there is no magic future. If he won’t work on problems today, it’s unlikely they’ll ever be resolved. And passively hoping for change will only cost you years of depression or expensive therapy. Dr. Bethany Marshall is here to remind women that relationships—like business relationships—are deals. In the business world, a deal breaker is the one nonnegotiable term that, if not agreed to, means the deal is off. But in the world of relationships, identifying your deal breaker can be much more promising, as it holds out the possibility of helping you to understand where the relationship has gone wrong, what needs to be done in order to make it better, and when to walk away because you’re doing more work than him to fix it. A deal breaker is a boundary that smart people set for themselves because they know that falling in love can make them do stupid things. Through case studies, deal breaker scenarios, and suggested courses of action, Deal Breakers expertly guides frustrated women. By defining your deal breaker, you hold all the power to create the happiness you deserve.

We provide large sample evidence on the causes and consequences of takeover rumors. 55.2% of non-completed M&A deals involve rumors while only 17.3% of completed deals involve them. Probit-regressions reveal that rumors are deal-breakers, reducing the likelihood of deal completion by 37-41%. Simultaneous equations confirm this result even if rumors are not exogenous events but spread on purpose, e.g. in an attempt to prevent an M&A transaction, or if they are caused by unobservable effects. If a transactions still emerges even if rumored, then the rumor has destroyed $7.8 million of value of the median M&A deal.