id	sid	tid	token	lemma	pos
fbem-10894	1	1	frontiers	frontier	NOUN
fbem-10894	1	2	in	in	ADP
fbem-10894	1	3	business	business	NOUN
fbem-10894	1	4	,	,	PUNCT
fbem-10894	1	5	economics	economic	NOUN
fbem-10894	1	6	and	and	CCONJ
fbem-10894	1	7	management	management	NOUN
fbem-10894	1	8	issn	issn	PROPN
fbem-10894	1	9	:	:	PUNCT
fbem-10894	1	10	2766	2766	NUM
fbem-10894	1	11	-	-	PUNCT
fbem-10894	1	12	824x	824x	NUM
fbem-10894	1	13	|	|	ADJ
fbem-10894	1	14	vol	vol	NOUN
fbem-10894	1	15	.	.	PROPN
fbem-10894	2	1	10	10	NUM
fbem-10894	2	2	,	,	PUNCT
fbem-10894	2	3	no	no	INTJ
fbem-10894	2	4	.	.	NOUN
fbem-10894	2	5	2	2	NUM
fbem-10894	2	6	,	,	PUNCT
fbem-10894	2	7	2023	2023	NUM
fbem-10894	2	8	136	136	NUM
fbem-10894	2	9	research	research	NOUN
fbem-10894	2	10	on	on	ADP
fbem-10894	2	11	financial	financial	ADJ
fbem-10894	2	12	risk	risk	NOUN
fbem-10894	2	13	prevention	prevention	NOUN
fbem-10894	2	14	in	in	ADP
fbem-10894	2	15	corporate	corporate	ADJ
fbem-10894	2	16	mergers	merger	NOUN
fbem-10894	2	17	and	and	CCONJ
fbem-10894	2	18	acquisitions	acquisition	NOUN
fbem-10894	2	19	shuai	shuai	PROPN
fbem-10894	2	20	jiang	jiang	PROPN
fbem-10894	2	21	school	school	PROPN
fbem-10894	2	22	of	of	ADP
fbem-10894	2	23	international	international	ADJ
fbem-10894	2	24	business	business	NOUN
fbem-10894	2	25	,	,	PUNCT
fbem-10894	2	26	yunnan	yunnan	PROPN
fbem-10894	2	27	university	university	PROPN
fbem-10894	2	28	of	of	ADP
fbem-10894	2	29	finance	finance	NOUN
fbem-10894	2	30	and	and	CCONJ
fbem-10894	2	31	economics	economic	NOUN
fbem-10894	2	32	,	,	PUNCT
fbem-10894	2	33	yunnan	yunnan	NOUN
fbem-10894	2	34	,	,	PUNCT
fbem-10894	2	35	kunming	kunming	PROPN
fbem-10894	2	36	,	,	PUNCT
fbem-10894	2	37	65002	65002	NUM
fbem-10894	2	38	,	,	PUNCT
fbem-10894	2	39	china	china	PROPN
fbem-10894	2	40	abstract	abstract	NOUN
fbem-10894	2	41	:	:	PUNCT
fbem-10894	2	42	since	since	SCONJ
fbem-10894	2	43	the	the	DET
fbem-10894	2	44	beginning	beginning	NOUN
fbem-10894	2	45	of	of	ADP
fbem-10894	2	46	the	the	DET
fbem-10894	2	47	reform	reform	NOUN
fbem-10894	2	48	and	and	CCONJ
fbem-10894	2	49	opening	opening	NOUN
fbem-10894	2	50	-	-	PUNCT
fbem-10894	2	51	up	up	NOUN
fbem-10894	2	52	,	,	PUNCT
fbem-10894	2	53	enterprises	enterprise	NOUN
fbem-10894	2	54	have	have	AUX
fbem-10894	2	55	been	be	AUX
fbem-10894	2	56	continuously	continuously	ADV
fbem-10894	2	57	growing	grow	VERB
fbem-10894	2	58	and	and	CCONJ
fbem-10894	2	59	expanding	expand	VERB
fbem-10894	2	60	under	under	ADP
fbem-10894	2	61	the	the	DET
fbem-10894	2	62	impetus	impetus	NOUN
fbem-10894	2	63	of	of	ADP
fbem-10894	2	64	various	various	ADJ
fbem-10894	2	65	reform	reform	NOUN
fbem-10894	2	66	measures	measure	NOUN
fbem-10894	2	67	.	.	PUNCT
fbem-10894	3	1	however	however	ADV
fbem-10894	3	2	,	,	PUNCT
fbem-10894	3	3	internal	internal	ADJ
fbem-10894	3	4	accumulation	accumulation	NOUN
fbem-10894	3	5	alone	alone	ADV
fbem-10894	3	6	can	can	AUX
fbem-10894	3	7	not	not	PART
fbem-10894	3	8	meet	meet	VERB
fbem-10894	3	9	the	the	DET
fbem-10894	3	10	demands	demand	NOUN
fbem-10894	3	11	of	of	ADP
fbem-10894	3	12	rapid	rapid	ADJ
fbem-10894	3	13	growth	growth	NOUN
fbem-10894	3	14	and	and	CCONJ
fbem-10894	3	15	domestic	domestic	ADJ
fbem-10894	3	16	and	and	CCONJ
fbem-10894	3	17	international	international	ADJ
fbem-10894	3	18	market	market	NOUN
fbem-10894	3	19	competition	competition	NOUN
fbem-10894	3	20	.	.	PUNCT
fbem-10894	4	1	corporate	corporate	ADJ
fbem-10894	4	2	mergers	merger	NOUN
fbem-10894	4	3	and	and	CCONJ
fbem-10894	4	4	acquisitions	acquisition	NOUN
fbem-10894	4	5	,	,	PUNCT
fbem-10894	4	6	as	as	ADP
fbem-10894	4	7	one	one	NUM
fbem-10894	4	8	of	of	ADP
fbem-10894	4	9	the	the	DET
fbem-10894	4	10	crucial	crucial	ADJ
fbem-10894	4	11	strategic	strategic	ADJ
fbem-10894	4	12	approaches	approach	NOUN
fbem-10894	4	13	,	,	PUNCT
fbem-10894	4	14	have	have	AUX
fbem-10894	4	15	become	become	VERB
fbem-10894	4	16	an	an	DET
fbem-10894	4	17	effective	effective	ADJ
fbem-10894	4	18	means	mean	NOUN
fbem-10894	4	19	for	for	ADP
fbem-10894	4	20	achieving	achieve	VERB
fbem-10894	4	21	low	low	ADJ
fbem-10894	4	22	-	-	PUNCT
fbem-10894	4	23	cost	cost	NOUN
fbem-10894	4	24	expansion	expansion	NOUN
fbem-10894	4	25	and	and	CCONJ
fbem-10894	4	26	sustainable	sustainable	ADJ
fbem-10894	4	27	development	development	NOUN
fbem-10894	4	28	,	,	PUNCT
fbem-10894	4	29	providing	provide	VERB
fbem-10894	4	30	companies	company	NOUN
fbem-10894	4	31	with	with	ADP
fbem-10894	4	32	growth	growth	NOUN
fbem-10894	4	33	opportunities	opportunity	NOUN
fbem-10894	4	34	and	and	CCONJ
fbem-10894	4	35	market	market	NOUN
fbem-10894	4	36	advantages	advantage	NOUN
fbem-10894	4	37	.	.	PUNCT
fbem-10894	5	1	nevertheless	nevertheless	ADV
fbem-10894	5	2	,	,	PUNCT
fbem-10894	5	3	along	along	ADP
fbem-10894	5	4	with	with	ADP
fbem-10894	5	5	these	these	DET
fbem-10894	5	6	benefits	benefit	NOUN
fbem-10894	5	7	come	come	VERB
fbem-10894	5	8	a	a	DET
fbem-10894	5	9	series	series	NOUN
fbem-10894	5	10	of	of	ADP
fbem-10894	5	11	potential	potential	ADJ
fbem-10894	5	12	financial	financial	ADJ
fbem-10894	5	13	risks	risk	NOUN
fbem-10894	5	14	that	that	PRON
fbem-10894	5	15	,	,	PUNCT
fbem-10894	5	16	if	if	SCONJ
fbem-10894	5	17	not	not	PART
fbem-10894	5	18	effectively	effectively	ADV
fbem-10894	5	19	managed	manage	VERB
fbem-10894	5	20	,	,	PUNCT
fbem-10894	5	21	can	can	AUX
fbem-10894	5	22	lead	lead	VERB
fbem-10894	5	23	to	to	ADP
fbem-10894	5	24	severe	severe	ADJ
fbem-10894	5	25	losses	loss	NOUN
fbem-10894	5	26	for	for	ADP
fbem-10894	5	27	the	the	DET
fbem-10894	5	28	enterprise	enterprise	NOUN
fbem-10894	5	29	.	.	PUNCT
fbem-10894	6	1	this	this	DET
fbem-10894	6	2	research	research	NOUN
fbem-10894	6	3	aims	aim	VERB
fbem-10894	6	4	to	to	PART
fbem-10894	6	5	explore	explore	VERB
fbem-10894	6	6	the	the	DET
fbem-10894	6	7	financial	financial	ADJ
fbem-10894	6	8	risks	risk	NOUN
fbem-10894	6	9	during	during	ADP
fbem-10894	6	10	the	the	DET
fbem-10894	6	11	process	process	NOUN
fbem-10894	6	12	of	of	ADP
fbem-10894	6	13	corporate	corporate	ADJ
fbem-10894	6	14	mergers	merger	NOUN
fbem-10894	6	15	and	and	CCONJ
fbem-10894	6	16	acquisitions	acquisition	NOUN
fbem-10894	6	17	and	and	CCONJ
fbem-10894	6	18	propose	propose	VERB
fbem-10894	6	19	corresponding	corresponding	ADJ
fbem-10894	6	20	risk	risk	NOUN
fbem-10894	6	21	prevention	prevention	NOUN
fbem-10894	6	22	strategies	strategy	NOUN
fbem-10894	6	23	.	.	PUNCT
fbem-10894	7	1	keywords	keyword	NOUN
fbem-10894	7	2	:	:	PUNCT
fbem-10894	7	3	corporate	corporate	ADJ
fbem-10894	7	4	mergers	merger	NOUN
fbem-10894	7	5	and	and	CCONJ
fbem-10894	7	6	acquisitions	acquisition	NOUN
fbem-10894	7	7	,	,	PUNCT
fbem-10894	7	8	financial	financial	ADJ
fbem-10894	7	9	risk	risk	NOUN
fbem-10894	7	10	,	,	PUNCT
fbem-10894	7	11	risk	risk	NOUN
fbem-10894	7	12	prevention	prevention	NOUN
fbem-10894	7	13	strategies	strategy	NOUN
fbem-10894	7	14	.	.	PUNCT
fbem-10894	8	1	1	1	X
fbem-10894	8	2	.	.	X
fbem-10894	8	3	introduction	introduction	NOUN
fbem-10894	8	4	over	over	ADP
fbem-10894	8	5	the	the	DET
fbem-10894	8	6	past	past	ADJ
fbem-10894	8	7	40	40	NUM
fbem-10894	8	8	years	year	NOUN
fbem-10894	8	9	of	of	ADP
fbem-10894	8	10	reform	reform	NOUN
fbem-10894	8	11	and	and	CCONJ
fbem-10894	8	12	opening	opening	NOUN
fbem-10894	8	13	-	-	PUNCT
fbem-10894	8	14	up	up	NOUN
fbem-10894	8	15	,	,	PUNCT
fbem-10894	8	16	chinese	chinese	ADJ
fbem-10894	8	17	enterprises	enterprise	NOUN
fbem-10894	8	18	have	have	AUX
fbem-10894	8	19	achieved	achieve	VERB
fbem-10894	8	20	significant	significant	ADJ
fbem-10894	8	21	development	development	NOUN
fbem-10894	8	22	and	and	CCONJ
fbem-10894	8	23	accomplishments	accomplishment	NOUN
fbem-10894	8	24	in	in	ADP
fbem-10894	8	25	both	both	CCONJ
fbem-10894	8	26	domestic	domestic	ADJ
fbem-10894	8	27	and	and	CCONJ
fbem-10894	8	28	international	international	ADJ
fbem-10894	8	29	markets	market	NOUN
fbem-10894	8	30	.	.	PUNCT
fbem-10894	9	1	corporate	corporate	ADJ
fbem-10894	9	2	mergers	merger	NOUN
fbem-10894	9	3	and	and	CCONJ
fbem-10894	9	4	acquisitions	acquisition	NOUN
fbem-10894	9	5	have	have	AUX
fbem-10894	9	6	emerged	emerge	VERB
fbem-10894	9	7	as	as	ADP
fbem-10894	9	8	important	important	ADJ
fbem-10894	9	9	strategic	strategic	ADJ
fbem-10894	9	10	tools	tool	NOUN
fbem-10894	9	11	,	,	PUNCT
fbem-10894	9	12	providing	provide	VERB
fbem-10894	9	13	crucial	crucial	ADJ
fbem-10894	9	14	opportunities	opportunity	NOUN
fbem-10894	9	15	for	for	SCONJ
fbem-10894	9	16	companies	company	NOUN
fbem-10894	9	17	to	to	PART
fbem-10894	9	18	expand	expand	VERB
fbem-10894	9	19	their	their	PRON
fbem-10894	9	20	markets	market	NOUN
fbem-10894	9	21	,	,	PUNCT
fbem-10894	9	22	optimize	optimize	VERB
fbem-10894	9	23	resource	resource	NOUN
fbem-10894	9	24	allocation	allocation	NOUN
fbem-10894	9	25	,	,	PUNCT
fbem-10894	9	26	and	and	CCONJ
fbem-10894	9	27	enhance	enhance	VERB
fbem-10894	9	28	competitiveness	competitiveness	NOUN
fbem-10894	9	29	.	.	PUNCT
fbem-10894	10	1	however	however	ADV
fbem-10894	10	2	,	,	PUNCT
fbem-10894	10	3	with	with	ADP
fbem-10894	10	4	the	the	DET
fbem-10894	10	5	deepening	deepening	NOUN
fbem-10894	10	6	of	of	ADP
fbem-10894	10	7	economic	economic	ADJ
fbem-10894	10	8	globalization	globalization	NOUN
fbem-10894	10	9	and	and	CCONJ
fbem-10894	10	10	intensified	intensify	VERB
fbem-10894	10	11	market	market	NOUN
fbem-10894	10	12	competition	competition	NOUN
fbem-10894	10	13	,	,	PUNCT
fbem-10894	10	14	enterprises	enterprise	NOUN
fbem-10894	10	15	face	face	VERB
fbem-10894	10	16	numerous	numerous	ADJ
fbem-10894	10	17	risks	risk	NOUN
fbem-10894	10	18	and	and	CCONJ
fbem-10894	10	19	challenges	challenge	NOUN
fbem-10894	10	20	during	during	ADP
fbem-10894	10	21	the	the	DET
fbem-10894	10	22	merger	merger	NOUN
fbem-10894	10	23	and	and	CCONJ
fbem-10894	10	24	acquisition	acquisition	NOUN
fbem-10894	10	25	process	process	NOUN
fbem-10894	10	26	,	,	PUNCT
fbem-10894	10	27	particularly	particularly	ADV
fbem-10894	10	28	the	the	DET
fbem-10894	10	29	threats	threat	NOUN
fbem-10894	10	30	posed	pose	VERB
fbem-10894	10	31	by	by	ADP
fbem-10894	10	32	financial	financial	ADJ
fbem-10894	10	33	risks	risk	NOUN
fbem-10894	10	34	,	,	PUNCT
fbem-10894	10	35	which	which	PRON
fbem-10894	10	36	can	can	AUX
fbem-10894	10	37	not	not	PART
fbem-10894	10	38	be	be	AUX
fbem-10894	10	39	overlooked	overlook	VERB
fbem-10894	10	40	.	.	PUNCT
fbem-10894	11	1	scholars	scholar	NOUN
fbem-10894	11	2	have	have	AUX
fbem-10894	11	3	offered	offer	VERB
fbem-10894	11	4	their	their	PRON
fbem-10894	11	5	insights	insight	NOUN
fbem-10894	11	6	and	and	CCONJ
fbem-10894	11	7	suggestions	suggestion	NOUN
fbem-10894	11	8	on	on	ADP
fbem-10894	11	9	the	the	DET
fbem-10894	11	10	prevention	prevention	NOUN
fbem-10894	11	11	of	of	ADP
fbem-10894	11	12	financial	financial	ADJ
fbem-10894	11	13	risks	risk	NOUN
fbem-10894	11	14	in	in	ADP
fbem-10894	11	15	corporate	corporate	ADJ
fbem-10894	11	16	mergers	merger	NOUN
fbem-10894	11	17	and	and	CCONJ
fbem-10894	11	18	acquisitions	acquisition	NOUN
fbem-10894	11	19	.	.	PUNCT
fbem-10894	12	1	kyung	kyung	PROPN
fbem-10894	12	2	jin	jin	PROPN
fbem-10894	12	3	yoo	yoo	PROPN
fbem-10894	12	4	believes	believe	VERB
fbem-10894	12	5	that	that	SCONJ
fbem-10894	12	6	due	due	ADP
fbem-10894	12	7	to	to	ADP
fbem-10894	12	8	the	the	DET
fbem-10894	12	9	diverse	diverse	ADJ
fbem-10894	12	10	operational	operational	ADJ
fbem-10894	12	11	logic	logic	NOUN
fbem-10894	12	12	and	and	CCONJ
fbem-10894	12	13	business	business	NOUN
fbem-10894	12	14	models	model	NOUN
fbem-10894	12	15	across	across	ADP
fbem-10894	12	16	industries	industry	NOUN
fbem-10894	12	17	,	,	PUNCT
fbem-10894	12	18	preventive	preventive	ADJ
fbem-10894	12	19	measures	measure	NOUN
fbem-10894	12	20	for	for	ADP
fbem-10894	12	21	mergers	merger	NOUN
fbem-10894	12	22	and	and	CCONJ
fbem-10894	12	23	acquisitions	acquisition	NOUN
fbem-10894	12	24	need	need	VERB
fbem-10894	12	25	to	to	PART
fbem-10894	12	26	vary	vary	VERB
fbem-10894	12	27	according	accord	VERB
fbem-10894	12	28	to	to	ADP
fbem-10894	12	29	the	the	DET
fbem-10894	12	30	industry	industry	NOUN
fbem-10894	12	31	.	.	PUNCT
fbem-10894	13	1	strict	strict	ADJ
fbem-10894	13	2	differentiation	differentiation	NOUN
fbem-10894	13	3	between	between	ADP
fbem-10894	13	4	different	different	ADJ
fbem-10894	13	5	types	type	NOUN
fbem-10894	13	6	of	of	ADP
fbem-10894	13	7	mergers	merger	NOUN
fbem-10894	13	8	and	and	CCONJ
fbem-10894	13	9	acquisitions	acquisition	NOUN
fbem-10894	13	10	is	be	AUX
fbem-10894	13	11	necessary	necessary	ADJ
fbem-10894	13	12	to	to	PART
fbem-10894	13	13	ensure	ensure	VERB
fbem-10894	13	14	the	the	DET
fbem-10894	13	15	implementation	implementation	NOUN
fbem-10894	13	16	of	of	ADP
fbem-10894	13	17	targeted	target	VERB
fbem-10894	13	18	measures	measure	NOUN
fbem-10894	13	19	.	.	PUNCT
fbem-10894	14	1	robert	robert	PROPN
fbem-10894	14	2	proposes	propose	VERB
fbem-10894	14	3	a	a	DET
fbem-10894	14	4	comprehensive	comprehensive	ADJ
fbem-10894	14	5	assessment	assessment	NOUN
fbem-10894	14	6	of	of	ADP
fbem-10894	14	7	a	a	DET
fbem-10894	14	8	target	target	NOUN
fbem-10894	14	9	company	company	NOUN
fbem-10894	14	10	's	's	PART
fbem-10894	14	11	value	value	NOUN
fbem-10894	14	12	during	during	ADP
fbem-10894	14	13	the	the	DET
fbem-10894	14	14	due	due	ADJ
fbem-10894	14	15	diligence	diligence	NOUN
fbem-10894	14	16	and	and	CCONJ
fbem-10894	14	17	valuation	valuation	NOUN
fbem-10894	14	18	process	process	NOUN
fbem-10894	14	19	at	at	ADP
fbem-10894	14	20	the	the	DET
fbem-10894	14	21	initiation	initiation	NOUN
fbem-10894	14	22	stage	stage	NOUN
fbem-10894	14	23	of	of	ADP
fbem-10894	14	24	a	a	DET
fbem-10894	14	25	merger	merger	NOUN
fbem-10894	14	26	to	to	PART
fbem-10894	14	27	avoid	avoid	VERB
fbem-10894	14	28	financial	financial	ADJ
fbem-10894	14	29	risks	risk	NOUN
fbem-10894	14	30	stemming	stem	VERB
fbem-10894	14	31	from	from	ADP
fbem-10894	14	32	high	high	ADJ
fbem-10894	14	33	acquisition	acquisition	NOUN
fbem-10894	14	34	costs	cost	NOUN
fbem-10894	14	35	.	.	PUNCT
fbem-10894	15	1	smidt	smidt	NOUN
fbem-10894	15	2	emphasizes	emphasize	VERB
fbem-10894	15	3	the	the	DET
fbem-10894	15	4	importance	importance	NOUN
fbem-10894	15	5	of	of	ADP
fbem-10894	15	6	thorough	thorough	ADJ
fbem-10894	15	7	pre	pre	ADJ
fbem-10894	15	8	-	-	NOUN
fbem-10894	15	9	merger	merger	ADJ
fbem-10894	15	10	due	due	ADJ
fbem-10894	15	11	diligence	diligence	NOUN
fbem-10894	15	12	,	,	PUNCT
fbem-10894	15	13	the	the	DET
fbem-10894	15	14	development	development	NOUN
fbem-10894	15	15	of	of	ADP
fbem-10894	15	16	feasible	feasible	ADJ
fbem-10894	15	17	work	work	NOUN
fbem-10894	15	18	plans	plan	NOUN
fbem-10894	15	19	,	,	PUNCT
fbem-10894	15	20	and	and	CCONJ
fbem-10894	15	21	post	post	ADJ
fbem-10894	15	22	-	-	ADJ
fbem-10894	15	23	merger	merger	ADJ
fbem-10894	15	24	integration	integration	NOUN
fbem-10894	15	25	strategies	strategy	NOUN
fbem-10894	15	26	to	to	PART
fbem-10894	15	27	reduce	reduce	VERB
fbem-10894	15	28	the	the	DET
fbem-10894	15	29	risks	risk	NOUN
fbem-10894	15	30	associated	associate	VERB
fbem-10894	15	31	with	with	ADP
fbem-10894	15	32	the	the	DET
fbem-10894	15	33	acquisition	acquisition	NOUN
fbem-10894	15	34	.	.	PUNCT
fbem-10894	16	1	williams	williams	PROPN
fbem-10894	16	2	suggests	suggest	VERB
fbem-10894	16	3	that	that	SCONJ
fbem-10894	16	4	financial	financial	ADJ
fbem-10894	16	5	risk	risk	NOUN
fbem-10894	16	6	prevention	prevention	NOUN
fbem-10894	16	7	should	should	AUX
fbem-10894	16	8	not	not	PART
fbem-10894	16	9	be	be	AUX
fbem-10894	16	10	limited	limit	VERB
fbem-10894	16	11	to	to	ADP
fbem-10894	16	12	the	the	DET
fbem-10894	16	13	post	post	ADJ
fbem-10894	16	14	-	-	ADJ
fbem-10894	16	15	merger	merger	ADJ
fbem-10894	16	16	financial	financial	ADJ
fbem-10894	16	17	integration	integration	NOUN
fbem-10894	16	18	phase	phase	NOUN
fbem-10894	16	19	but	but	CCONJ
fbem-10894	16	20	should	should	AUX
fbem-10894	16	21	encompass	encompass	VERB
fbem-10894	16	22	a	a	DET
fbem-10894	16	23	series	series	NOUN
fbem-10894	16	24	of	of	ADP
fbem-10894	16	25	preventive	preventive	ADJ
fbem-10894	16	26	measures	measure	NOUN
fbem-10894	16	27	during	during	ADP
fbem-10894	16	28	the	the	DET
fbem-10894	16	29	merger	merger	NOUN
fbem-10894	16	30	initiation	initiation	NOUN
fbem-10894	16	31	and	and	CCONJ
fbem-10894	16	32	implementation	implementation	NOUN
fbem-10894	16	33	stages	stage	NOUN
fbem-10894	16	34	,	,	PUNCT
fbem-10894	16	35	such	such	ADJ
fbem-10894	16	36	as	as	ADP
fbem-10894	16	37	the	the	DET
fbem-10894	16	38	formulation	formulation	NOUN
fbem-10894	16	39	of	of	ADP
fbem-10894	16	40	compensation	compensation	NOUN
fbem-10894	16	41	clauses	clause	NOUN
fbem-10894	16	42	or	or	CCONJ
fbem-10894	16	43	the	the	DET
fbem-10894	16	44	purchase	purchase	NOUN
fbem-10894	16	45	of	of	ADP
fbem-10894	16	46	insurance	insurance	NOUN
fbem-10894	16	47	to	to	PART
fbem-10894	16	48	mitigate	mitigate	VERB
fbem-10894	16	49	risks	risk	NOUN
fbem-10894	16	50	.	.	PUNCT
fbem-10894	17	1	jing	jing	PROPN
fbem-10894	17	2	yan	yan	PROPN
fbem-10894	17	3	suggests	suggest	VERB
fbem-10894	17	4	that	that	SCONJ
fbem-10894	17	5	in	in	ADP
fbem-10894	17	6	merger	merger	NOUN
fbem-10894	17	7	and	and	CCONJ
fbem-10894	17	8	acquisition	acquisition	NOUN
fbem-10894	17	9	activities	activity	NOUN
fbem-10894	17	10	,	,	PUNCT
fbem-10894	17	11	all	all	DET
fbem-10894	17	12	parties	party	NOUN
fbem-10894	17	13	should	should	AUX
fbem-10894	17	14	focus	focus	VERB
fbem-10894	17	15	on	on	ADP
fbem-10894	17	16	each	each	DET
fbem-10894	17	17	aspect	aspect	NOUN
fbem-10894	17	18	,	,	PUNCT
fbem-10894	17	19	develop	develop	VERB
fbem-10894	17	20	well	well	ADV
fbem-10894	17	21	-	-	PUNCT
fbem-10894	17	22	defined	define	VERB
fbem-10894	17	23	merger	merger	NOUN
fbem-10894	17	24	plans	plan	NOUN
fbem-10894	17	25	,	,	PUNCT
fbem-10894	17	26	and	and	CCONJ
fbem-10894	17	27	timely	timely	ADV
fbem-10894	17	28	devise	devise	VERB
fbem-10894	17	29	response	response	NOUN
fbem-10894	17	30	measures	measure	NOUN
fbem-10894	17	31	based	base	VERB
fbem-10894	17	32	on	on	ADP
fbem-10894	17	33	the	the	DET
fbem-10894	17	34	trends	trend	NOUN
fbem-10894	17	35	of	of	ADP
fbem-10894	17	36	the	the	DET
fbem-10894	17	37	merger	merger	NOUN
fbem-10894	17	38	,	,	PUNCT
fbem-10894	17	39	to	to	PART
fbem-10894	17	40	control	control	VERB
fbem-10894	17	41	risks	risk	NOUN
fbem-10894	17	42	and	and	CCONJ
fbem-10894	17	43	address	address	VERB
fbem-10894	17	44	potential	potential	ADJ
fbem-10894	17	45	issues	issue	NOUN
fbem-10894	17	46	,	,	PUNCT
fbem-10894	17	47	thereby	thereby	ADV
fbem-10894	17	48	minimizing	minimize	VERB
fbem-10894	17	49	financial	financial	ADJ
fbem-10894	17	50	risks	risk	NOUN
fbem-10894	17	51	associated	associate	VERB
fbem-10894	17	52	with	with	ADP
fbem-10894	17	53	mergers	merger	NOUN
fbem-10894	17	54	and	and	CCONJ
fbem-10894	17	55	acquisitions	acquisition	NOUN
fbem-10894	17	56	.	.	PUNCT
fbem-10894	18	1	2	2	X
fbem-10894	18	2	.	.	NUM
fbem-10894	18	3	basic	basic	ADJ
fbem-10894	18	4	concepts	concept	NOUN
fbem-10894	18	5	and	and	CCONJ
fbem-10894	18	6	theoretical	theoretical	ADJ
fbem-10894	18	7	foundations	foundation	NOUN
fbem-10894	18	8	2.1	2.1	NUM
fbem-10894	18	9	.	.	PUNCT
fbem-10894	18	10	basic	basic	ADJ
fbem-10894	18	11	concepts	concept	NOUN
fbem-10894	18	12	2.1.1	2.1.1	NUM
fbem-10894	18	13	.	.	PUNCT
fbem-10894	19	1	corporate	corporate	ADJ
fbem-10894	19	2	mergers	merger	NOUN
fbem-10894	19	3	and	and	CCONJ
fbem-10894	19	4	acquisitions	acquisition	NOUN
fbem-10894	19	5	corporate	corporate	ADJ
fbem-10894	19	6	mergers	merger	NOUN
fbem-10894	19	7	and	and	CCONJ
fbem-10894	19	8	acquisitions	acquisition	NOUN
fbem-10894	19	9	refer	refer	VERB
fbem-10894	19	10	to	to	ADP
fbem-10894	19	11	strategic	strategic	ADJ
fbem-10894	19	12	actions	action	NOUN
fbem-10894	19	13	taken	take	VERB
fbem-10894	19	14	by	by	ADP
fbem-10894	19	15	a	a	DET
fbem-10894	19	16	company	company	NOUN
fbem-10894	19	17	to	to	PART
fbem-10894	19	18	expand	expand	VERB
fbem-10894	19	19	its	its	PRON
fbem-10894	19	20	scale	scale	NOUN
fbem-10894	19	21	,	,	PUNCT
fbem-10894	19	22	consolidate	consolidate	ADJ
fbem-10894	19	23	resources	resource	NOUN
fbem-10894	19	24	,	,	PUNCT
fbem-10894	19	25	increase	increase	VERB
fbem-10894	19	26	market	market	NOUN
fbem-10894	19	27	share	share	NOUN
fbem-10894	19	28	,	,	PUNCT
fbem-10894	19	29	or	or	CCONJ
fbem-10894	19	30	achieve	achieve	VERB
fbem-10894	19	31	strategic	strategic	ADJ
fbem-10894	19	32	objectives	objective	NOUN
fbem-10894	19	33	through	through	ADP
fbem-10894	19	34	the	the	DET
fbem-10894	19	35	purchase	purchase	NOUN
fbem-10894	19	36	or	or	CCONJ
fbem-10894	19	37	merger	merger	NOUN
fbem-10894	19	38	of	of	ADP
fbem-10894	19	39	the	the	DET
fbem-10894	19	40	equity	equity	NOUN
fbem-10894	19	41	or	or	CCONJ
fbem-10894	19	42	assets	asset	NOUN
fbem-10894	19	43	of	of	ADP
fbem-10894	19	44	other	other	ADJ
fbem-10894	19	45	companies	company	NOUN
fbem-10894	19	46	.	.	PUNCT
fbem-10894	20	1	in	in	ADP
fbem-10894	20	2	a	a	DET
fbem-10894	20	3	merger	merger	NOUN
fbem-10894	20	4	and	and	CCONJ
fbem-10894	20	5	acquisition	acquisition	NOUN
fbem-10894	20	6	,	,	PUNCT
fbem-10894	20	7	one	one	NUM
fbem-10894	20	8	company	company	NOUN
fbem-10894	20	9	(	(	PUNCT
fbem-10894	20	10	known	know	VERB
fbem-10894	20	11	as	as	ADP
fbem-10894	20	12	the	the	DET
fbem-10894	20	13	acquiring	acquiring	NOUN
fbem-10894	20	14	or	or	CCONJ
fbem-10894	20	15	parent	parent	NOUN
fbem-10894	20	16	company	company	NOUN
fbem-10894	20	17	)	)	PUNCT
fbem-10894	20	18	acquires	acquire	VERB
fbem-10894	20	19	the	the	DET
fbem-10894	20	20	assets	asset	NOUN
fbem-10894	20	21	or	or	CCONJ
fbem-10894	20	22	equity	equity	NOUN
fbem-10894	20	23	of	of	ADP
fbem-10894	20	24	another	another	DET
fbem-10894	20	25	company	company	NOUN
fbem-10894	20	26	(	(	PUNCT
fbem-10894	20	27	known	know	VERB
fbem-10894	20	28	as	as	ADP
fbem-10894	20	29	the	the	DET
fbem-10894	20	30	target	target	NOUN
fbem-10894	20	31	or	or	CCONJ
fbem-10894	20	32	subsidiary	subsidiary	NOUN
fbem-10894	20	33	company	company	NOUN
fbem-10894	20	34	)	)	PUNCT
fbem-10894	20	35	and	and	CCONJ
fbem-10894	20	36	integrates	integrate	VERB
fbem-10894	20	37	them	they	PRON
fbem-10894	20	38	into	into	ADP
fbem-10894	20	39	its	its	PRON
fbem-10894	20	40	own	own	ADJ
fbem-10894	20	41	operating	operating	NOUN
fbem-10894	20	42	system	system	NOUN
fbem-10894	20	43	,	,	PUNCT
fbem-10894	20	44	forming	form	VERB
fbem-10894	20	45	a	a	DET
fbem-10894	20	46	larger	large	ADJ
fbem-10894	20	47	and	and	CCONJ
fbem-10894	20	48	more	more	ADV
fbem-10894	20	49	powerful	powerful	ADJ
fbem-10894	20	50	entity	entity	NOUN
fbem-10894	20	51	.	.	PUNCT
fbem-10894	21	1	2.1.2	2.1.2	X
fbem-10894	21	2	.	.	PUNCT
fbem-10894	21	3	financial	financial	ADJ
fbem-10894	21	4	risk	risk	NOUN
fbem-10894	21	5	financial	financial	ADJ
fbem-10894	21	6	risk	risk	NOUN
fbem-10894	21	7	refers	refer	VERB
fbem-10894	21	8	to	to	ADP
fbem-10894	21	9	the	the	DET
fbem-10894	21	10	potential	potential	ADJ
fbem-10894	21	11	risks	risk	NOUN
fbem-10894	21	12	that	that	PRON
fbem-10894	21	13	a	a	DET
fbem-10894	21	14	company	company	NOUN
fbem-10894	21	15	faces	face	VERB
fbem-10894	21	16	during	during	ADP
fbem-10894	21	17	its	its	PRON
fbem-10894	21	18	business	business	NOUN
fbem-10894	21	19	and	and	CCONJ
fbem-10894	21	20	investment	investment	NOUN
fbem-10894	21	21	activities	activity	NOUN
fbem-10894	21	22	,	,	PUNCT
fbem-10894	21	23	which	which	PRON
fbem-10894	21	24	may	may	AUX
fbem-10894	21	25	lead	lead	VERB
fbem-10894	21	26	to	to	ADP
fbem-10894	21	27	financial	financial	ADJ
fbem-10894	21	28	losses	loss	NOUN
fbem-10894	21	29	or	or	CCONJ
fbem-10894	21	30	economic	economic	ADJ
fbem-10894	21	31	uncertainties	uncertainty	NOUN
fbem-10894	21	32	.	.	PUNCT
fbem-10894	22	1	it	it	PRON
fbem-10894	22	2	is	be	AUX
fbem-10894	22	3	the	the	DET
fbem-10894	22	4	potential	potential	ADJ
fbem-10894	22	5	threat	threat	NOUN
fbem-10894	22	6	arising	arise	VERB
fbem-10894	22	7	from	from	ADP
fbem-10894	22	8	internal	internal	ADJ
fbem-10894	22	9	and	and	CCONJ
fbem-10894	22	10	external	external	ADJ
fbem-10894	22	11	factors	factor	NOUN
fbem-10894	22	12	during	during	ADP
fbem-10894	22	13	a	a	DET
fbem-10894	22	14	company	company	NOUN
fbem-10894	22	15	's	's	PART
fbem-10894	22	16	economic	economic	ADJ
fbem-10894	22	17	operations	operation	NOUN
fbem-10894	22	18	that	that	PRON
fbem-10894	22	19	can	can	AUX
fbem-10894	22	20	adversely	adversely	ADV
fbem-10894	22	21	impact	impact	VERB
fbem-10894	22	22	the	the	DET
fbem-10894	22	23	company	company	NOUN
fbem-10894	22	24	's	's	PART
fbem-10894	22	25	financial	financial	ADJ
fbem-10894	22	26	condition	condition	NOUN
fbem-10894	22	27	,	,	PUNCT
fbem-10894	22	28	operational	operational	ADJ
fbem-10894	22	29	performance	performance	NOUN
fbem-10894	22	30	,	,	PUNCT
fbem-10894	22	31	and	and	CCONJ
fbem-10894	22	32	investment	investment	NOUN
fbem-10894	22	33	returns	return	NOUN
fbem-10894	22	34	.	.	PUNCT
fbem-10894	23	1	2.2	2.2	NUM
fbem-10894	23	2	.	.	PUNCT
fbem-10894	24	1	theoretical	theoretical	ADJ
fbem-10894	24	2	foundations	foundation	NOUN
fbem-10894	24	3	2.2.1	2.2.1	NUM
fbem-10894	24	4	.	.	PUNCT
fbem-10894	24	5	synergy	synergy	NOUN
fbem-10894	24	6	theory	theory	NOUN
fbem-10894	24	7	synergy	synergy	NOUN
fbem-10894	24	8	theory	theory	NOUN
fbem-10894	24	9	suggests	suggest	VERB
fbem-10894	24	10	that	that	SCONJ
fbem-10894	24	11	after	after	ADP
fbem-10894	24	12	a	a	DET
fbem-10894	24	13	corporate	corporate	ADJ
fbem-10894	24	14	merger	merger	NOUN
fbem-10894	24	15	or	or	CCONJ
fbem-10894	24	16	acquisition	acquisition	NOUN
fbem-10894	24	17	,	,	PUNCT
fbem-10894	24	18	the	the	DET
fbem-10894	24	19	integration	integration	NOUN
fbem-10894	24	20	of	of	ADP
fbem-10894	24	21	resources	resource	NOUN
fbem-10894	24	22	and	and	CCONJ
fbem-10894	24	23	capabilities	capability	NOUN
fbem-10894	24	24	of	of	ADP
fbem-10894	24	25	both	both	DET
fbem-10894	24	26	parties	party	NOUN
fbem-10894	24	27	can	can	AUX
fbem-10894	24	28	create	create	VERB
fbem-10894	24	29	a	a	DET
fbem-10894	24	30	synergy	synergy	NOUN
fbem-10894	24	31	effect	effect	NOUN
fbem-10894	24	32	,	,	PUNCT
fbem-10894	24	33	resulting	result	VERB
fbem-10894	24	34	in	in	ADP
fbem-10894	24	35	overall	overall	ADJ
fbem-10894	24	36	performance	performance	NOUN
fbem-10894	24	37	that	that	PRON
fbem-10894	24	38	exceeds	exceed	VERB
fbem-10894	24	39	the	the	DET
fbem-10894	24	40	sum	sum	NOUN
fbem-10894	24	41	of	of	ADP
fbem-10894	24	42	their	their	PRON
fbem-10894	24	43	individual	individual	ADJ
fbem-10894	24	44	performances	performance	NOUN
fbem-10894	24	45	when	when	SCONJ
fbem-10894	24	46	operated	operate	VERB
fbem-10894	24	47	independently	independently	ADV
fbem-10894	24	48	.	.	PUNCT
fbem-10894	25	1	considering	consider	VERB
fbem-10894	25	2	synergy	synergy	NOUN
fbem-10894	25	3	effects	effect	NOUN
fbem-10894	25	4	can	can	AUX
fbem-10894	25	5	help	help	VERB
fbem-10894	25	6	companies	company	NOUN
fbem-10894	25	7	better	well	ADV
fbem-10894	25	8	assess	assess	VERB
fbem-10894	25	9	the	the	DET
fbem-10894	25	10	potential	potential	ADJ
fbem-10894	25	11	value	value	NOUN
fbem-10894	25	12	and	and	CCONJ
fbem-10894	25	13	risks	risk	NOUN
fbem-10894	25	14	of	of	ADP
fbem-10894	25	15	mergers	merger	NOUN
fbem-10894	25	16	and	and	CCONJ
fbem-10894	25	17	acquisitions	acquisition	NOUN
fbem-10894	25	18	and	and	CCONJ
fbem-10894	25	19	optimize	optimize	VERB
fbem-10894	25	20	resource	resource	NOUN
fbem-10894	25	21	allocation	allocation	NOUN
fbem-10894	25	22	during	during	ADP
fbem-10894	25	23	the	the	DET
fbem-10894	25	24	integration	integration	NOUN
fbem-10894	25	25	process	process	NOUN
fbem-10894	25	26	to	to	PART
fbem-10894	25	27	achieve	achieve	VERB
fbem-10894	25	28	synergies	synergy	NOUN
fbem-10894	25	29	.	.	PUNCT
fbem-10894	26	1	2.2.2	2.2.2	X
fbem-10894	26	2	.	.	PUNCT
fbem-10894	26	3	risk	risk	NOUN
fbem-10894	26	4	management	management	NOUN
fbem-10894	26	5	theory	theory	NOUN
fbem-10894	26	6	risk	risk	NOUN
fbem-10894	26	7	management	management	NOUN
fbem-10894	26	8	theory	theory	NOUN
fbem-10894	26	9	emphasizes	emphasize	VERB
fbem-10894	26	10	that	that	SCONJ
fbem-10894	26	11	companies	company	NOUN
fbem-10894	26	12	should	should	AUX
fbem-10894	26	13	identify	identify	VERB
fbem-10894	26	14	,	,	PUNCT
fbem-10894	26	15	assess	assess	NOUN
fbem-10894	26	16	,	,	PUNCT
fbem-10894	26	17	and	and	CCONJ
fbem-10894	26	18	control	control	NOUN
fbem-10894	26	19	risks	risk	NOUN
fbem-10894	26	20	,	,	PUNCT
fbem-10894	26	21	including	include	VERB
fbem-10894	26	22	financial	financial	ADJ
fbem-10894	26	23	risks	risk	NOUN
fbem-10894	26	24	.	.	PUNCT
fbem-10894	27	1	in	in	ADP
fbem-10894	27	2	the	the	DET
fbem-10894	27	3	context	context	NOUN
fbem-10894	27	4	of	of	ADP
fbem-10894	27	5	mergers	merger	NOUN
fbem-10894	27	6	and	and	CCONJ
fbem-10894	27	7	acquisitions	acquisition	NOUN
fbem-10894	27	8	,	,	PUNCT
fbem-10894	27	9	risk	risk	NOUN
fbem-10894	27	10	management	management	NOUN
fbem-10894	27	11	theory	theory	NOUN
fbem-10894	27	12	guides	guide	VERB
fbem-10894	27	13	companies	company	NOUN
fbem-10894	27	14	to	to	PART
fbem-10894	27	15	develop	develop	VERB
fbem-10894	27	16	preventive	preventive	ADJ
fbem-10894	27	17	137	137	NUM
fbem-10894	27	18	strategies	strategy	NOUN
fbem-10894	27	19	and	and	CCONJ
fbem-10894	27	20	response	response	NOUN
fbem-10894	27	21	measures	measure	NOUN
fbem-10894	27	22	to	to	PART
fbem-10894	27	23	mitigate	mitigate	VERB
fbem-10894	27	24	the	the	DET
fbem-10894	27	25	impact	impact	NOUN
fbem-10894	27	26	of	of	ADP
fbem-10894	27	27	financial	financial	ADJ
fbem-10894	27	28	risks	risk	NOUN
fbem-10894	27	29	.	.	PUNCT
fbem-10894	28	1	2.2.3	2.2.3	NUM
fbem-10894	28	2	.	.	PUNCT
fbem-10894	28	3	valuation	valuation	NOUN
fbem-10894	28	4	pricing	pricing	NOUN
fbem-10894	28	5	theory	theory	NOUN
fbem-10894	28	6	valuation	valuation	NOUN
fbem-10894	28	7	pricing	pricing	NOUN
fbem-10894	28	8	theory	theory	NOUN
fbem-10894	28	9	focuses	focus	VERB
fbem-10894	28	10	on	on	ADP
fbem-10894	28	11	the	the	DET
fbem-10894	28	12	valuation	valuation	NOUN
fbem-10894	28	13	of	of	ADP
fbem-10894	28	14	companies	company	NOUN
fbem-10894	28	15	and	and	CCONJ
fbem-10894	28	16	transaction	transaction	NOUN
fbem-10894	28	17	pricing	pricing	NOUN
fbem-10894	28	18	.	.	PUNCT
fbem-10894	29	1	in	in	ADP
fbem-10894	29	2	mergers	merger	NOUN
fbem-10894	29	3	and	and	CCONJ
fbem-10894	29	4	acquisitions	acquisition	NOUN
fbem-10894	29	5	,	,	PUNCT
fbem-10894	29	6	accurate	accurate	ADJ
fbem-10894	29	7	valuation	valuation	NOUN
fbem-10894	29	8	and	and	CCONJ
fbem-10894	29	9	pricing	pricing	NOUN
fbem-10894	29	10	are	be	AUX
fbem-10894	29	11	essential	essential	ADJ
fbem-10894	29	12	prerequisites	prerequisite	NOUN
fbem-10894	29	13	for	for	ADP
fbem-10894	29	14	successful	successful	ADJ
fbem-10894	29	15	implementation	implementation	NOUN
fbem-10894	29	16	,	,	PUNCT
fbem-10894	29	17	and	and	CCONJ
fbem-10894	29	18	they	they	PRON
fbem-10894	29	19	are	be	AUX
fbem-10894	29	20	closely	closely	ADV
fbem-10894	29	21	related	relate	VERB
fbem-10894	29	22	to	to	ADP
fbem-10894	29	23	the	the	DET
fbem-10894	29	24	management	management	NOUN
fbem-10894	29	25	of	of	ADP
fbem-10894	29	26	financial	financial	ADJ
fbem-10894	29	27	risks	risk	NOUN
fbem-10894	29	28	.	.	PUNCT
fbem-10894	30	1	3	3	X
fbem-10894	30	2	.	.	X
fbem-10894	30	3	financial	financial	ADJ
fbem-10894	30	4	risk	risk	NOUN
fbem-10894	30	5	analysis	analysis	NOUN
fbem-10894	30	6	in	in	ADP
fbem-10894	30	7	corporate	corporate	ADJ
fbem-10894	30	8	mergers	merger	NOUN
fbem-10894	30	9	and	and	CCONJ
fbem-10894	30	10	acquisitions	acquisition	NOUN
fbem-10894	30	11	during	during	ADP
fbem-10894	30	12	the	the	DET
fbem-10894	30	13	process	process	NOUN
fbem-10894	30	14	of	of	ADP
fbem-10894	30	15	corporate	corporate	ADJ
fbem-10894	30	16	mergers	merger	NOUN
fbem-10894	30	17	and	and	CCONJ
fbem-10894	30	18	acquisitions	acquisition	NOUN
fbem-10894	30	19	,	,	PUNCT
fbem-10894	30	20	different	different	ADJ
fbem-10894	30	21	financial	financial	ADJ
fbem-10894	30	22	risks	risk	NOUN
fbem-10894	30	23	may	may	AUX
fbem-10894	30	24	arise	arise	VERB
fbem-10894	30	25	at	at	ADP
fbem-10894	30	26	various	various	ADJ
fbem-10894	30	27	stages	stage	NOUN
fbem-10894	30	28	,	,	PUNCT
fbem-10894	30	29	and	and	CCONJ
fbem-10894	30	30	these	these	DET
fbem-10894	30	31	risks	risk	NOUN
fbem-10894	30	32	interact	interact	VERB
fbem-10894	30	33	and	and	CCONJ
fbem-10894	30	34	influence	influence	VERB
fbem-10894	30	35	each	each	DET
fbem-10894	30	36	other	other	ADJ
fbem-10894	30	37	.	.	PUNCT
fbem-10894	31	1	therefore	therefore	ADV
fbem-10894	31	2	,	,	PUNCT
fbem-10894	31	3	a	a	DET
fbem-10894	31	4	comprehensive	comprehensive	ADJ
fbem-10894	31	5	risk	risk	NOUN
fbem-10894	31	6	management	management	NOUN
fbem-10894	31	7	approach	approach	NOUN
fbem-10894	31	8	is	be	AUX
fbem-10894	31	9	essential	essential	ADJ
fbem-10894	31	10	when	when	SCONJ
fbem-10894	31	11	studying	study	VERB
fbem-10894	31	12	financial	financial	ADJ
fbem-10894	31	13	risks	risk	NOUN
fbem-10894	31	14	in	in	ADP
fbem-10894	31	15	mergers	merger	NOUN
fbem-10894	31	16	and	and	CCONJ
fbem-10894	31	17	acquisitions	acquisition	NOUN
fbem-10894	31	18	.	.	PUNCT
fbem-10894	32	1	scientifically	scientifically	ADV
fbem-10894	32	2	classifying	classify	VERB
fbem-10894	32	3	the	the	DET
fbem-10894	32	4	financial	financial	ADJ
fbem-10894	32	5	risks	risk	NOUN
fbem-10894	32	6	can	can	AUX
fbem-10894	32	7	help	help	VERB
fbem-10894	32	8	us	we	PRON
fbem-10894	32	9	better	well	ADV
fbem-10894	32	10	analyze	analyze	VERB
fbem-10894	32	11	,	,	PUNCT
fbem-10894	32	12	evaluate	evaluate	VERB
fbem-10894	32	13	,	,	PUNCT
fbem-10894	32	14	and	and	CCONJ
fbem-10894	32	15	control	control	VERB
fbem-10894	32	16	the	the	DET
fbem-10894	32	17	risks	risk	NOUN
fbem-10894	32	18	.	.	PUNCT
fbem-10894	33	1	this	this	DET
fbem-10894	33	2	article	article	NOUN
fbem-10894	33	3	focuses	focus	VERB
fbem-10894	33	4	on	on	ADP
fbem-10894	33	5	the	the	DET
fbem-10894	33	6	chronological	chronological	ADJ
fbem-10894	33	7	stages	stage	NOUN
fbem-10894	33	8	of	of	ADP
fbem-10894	33	9	mergers	merger	NOUN
fbem-10894	33	10	and	and	CCONJ
fbem-10894	33	11	acquisitions	acquisition	NOUN
fbem-10894	33	12	and	and	CCONJ
fbem-10894	33	13	classifies	classify	VERB
fbem-10894	33	14	the	the	DET
fbem-10894	33	15	financial	financial	ADJ
fbem-10894	33	16	risks	risk	NOUN
fbem-10894	33	17	in	in	ADP
fbem-10894	33	18	cross	cross	ADJ
fbem-10894	33	19	-	-	ADJ
fbem-10894	33	20	industry	industry	ADJ
fbem-10894	33	21	mergers	merger	NOUN
fbem-10894	33	22	and	and	CCONJ
fbem-10894	33	23	acquisitions	acquisition	NOUN
fbem-10894	33	24	into	into	ADP
fbem-10894	33	25	four	four	NUM
fbem-10894	33	26	major	major	ADJ
fbem-10894	33	27	categories	category	NOUN
fbem-10894	33	28	:	:	PUNCT
fbem-10894	33	29	valuation	valuation	NOUN
fbem-10894	33	30	risk	risk	NOUN
fbem-10894	33	31	,	,	PUNCT
fbem-10894	33	32	financing	financing	NOUN
fbem-10894	33	33	risk	risk	NOUN
fbem-10894	33	34	,	,	PUNCT
fbem-10894	33	35	payment	payment	NOUN
fbem-10894	33	36	risk	risk	NOUN
fbem-10894	33	37	,	,	PUNCT
fbem-10894	33	38	and	and	CCONJ
fbem-10894	33	39	financial	financial	ADJ
fbem-10894	33	40	integration	integration	NOUN
fbem-10894	33	41	risk	risk	NOUN
fbem-10894	33	42	.	.	PUNCT
fbem-10894	34	1	3.1	3.1	NUM
fbem-10894	34	2	.	.	PUNCT
fbem-10894	34	3	valuation	valuation	NOUN
fbem-10894	34	4	risk	risk	NOUN
fbem-10894	34	5	valuation	valuation	NOUN
fbem-10894	34	6	risk	risk	NOUN
fbem-10894	34	7	is	be	AUX
fbem-10894	34	8	one	one	NUM
fbem-10894	34	9	of	of	ADP
fbem-10894	34	10	the	the	DET
fbem-10894	34	11	most	most	ADV
fbem-10894	34	12	critical	critical	ADJ
fbem-10894	34	13	risks	risk	NOUN
fbem-10894	34	14	in	in	ADP
fbem-10894	34	15	the	the	DET
fbem-10894	34	16	corporate	corporate	ADJ
fbem-10894	34	17	merger	merger	NOUN
fbem-10894	34	18	and	and	CCONJ
fbem-10894	34	19	acquisition	acquisition	NOUN
fbem-10894	34	20	process	process	NOUN
fbem-10894	34	21	.	.	PUNCT
fbem-10894	35	1	it	it	PRON
fbem-10894	35	2	involves	involve	VERB
fbem-10894	35	3	the	the	DET
fbem-10894	35	4	possibility	possibility	NOUN
fbem-10894	35	5	of	of	ADP
fbem-10894	35	6	overpricing	overprice	VERB
fbem-10894	35	7	the	the	DET
fbem-10894	35	8	target	target	NOUN
fbem-10894	35	9	company	company	NOUN
fbem-10894	35	10	's	's	PART
fbem-10894	35	11	equity	equity	NOUN
fbem-10894	35	12	during	during	ADP
fbem-10894	35	13	the	the	DET
fbem-10894	35	14	pricing	pricing	NOUN
fbem-10894	35	15	phase	phase	NOUN
fbem-10894	35	16	,	,	PUNCT
fbem-10894	35	17	leading	lead	VERB
fbem-10894	35	18	to	to	ADP
fbem-10894	35	19	the	the	DET
fbem-10894	35	20	risk	risk	NOUN
fbem-10894	35	21	of	of	ADP
fbem-10894	35	22	overvaluation	overvaluation	NOUN
fbem-10894	35	23	.	.	PUNCT
fbem-10894	36	1	the	the	DET
fbem-10894	36	2	main	main	ADJ
fbem-10894	36	3	reasons	reason	NOUN
fbem-10894	36	4	for	for	ADP
fbem-10894	36	5	valuation	valuation	NOUN
fbem-10894	36	6	risk	risk	NOUN
fbem-10894	36	7	can	can	AUX
fbem-10894	36	8	be	be	AUX
fbem-10894	36	9	categorized	categorize	VERB
fbem-10894	36	10	into	into	ADP
fbem-10894	36	11	three	three	NUM
fbem-10894	36	12	aspects	aspect	NOUN
fbem-10894	36	13	:	:	PUNCT
fbem-10894	36	14	firstly	firstly	ADV
fbem-10894	36	15	,	,	PUNCT
fbem-10894	36	16	inappropriate	inappropriate	ADJ
fbem-10894	36	17	valuation	valuation	NOUN
fbem-10894	36	18	methods	method	NOUN
fbem-10894	36	19	where	where	SCONJ
fbem-10894	36	20	evaluation	evaluation	NOUN
fbem-10894	36	21	agencies	agency	NOUN
fbem-10894	36	22	fail	fail	VERB
fbem-10894	36	23	to	to	PART
fbem-10894	36	24	adequately	adequately	ADV
fbem-10894	36	25	consider	consider	VERB
fbem-10894	36	26	industry	industry	NOUN
fbem-10894	36	27	and	and	CCONJ
fbem-10894	36	28	target	target	NOUN
fbem-10894	36	29	company	company	NOUN
fbem-10894	36	30	characteristics	characteristic	NOUN
fbem-10894	36	31	,	,	PUNCT
fbem-10894	36	32	resulting	result	VERB
fbem-10894	36	33	in	in	ADP
fbem-10894	36	34	significant	significant	ADJ
fbem-10894	36	35	valuation	valuation	NOUN
fbem-10894	36	36	deviations	deviation	NOUN
fbem-10894	36	37	.	.	PUNCT
fbem-10894	37	1	secondly	secondly	ADV
fbem-10894	37	2	,	,	PUNCT
fbem-10894	37	3	inaccurate	inaccurate	ADJ
fbem-10894	37	4	or	or	CCONJ
fbem-10894	37	5	incomplete	incomplete	ADJ
fbem-10894	37	6	data	datum	NOUN
fbem-10894	37	7	used	use	VERB
fbem-10894	37	8	for	for	ADP
fbem-10894	37	9	valuation	valuation	NOUN
fbem-10894	37	10	,	,	PUNCT
fbem-10894	37	11	as	as	SCONJ
fbem-10894	37	12	the	the	DET
fbem-10894	37	13	target	target	NOUN
fbem-10894	37	14	company	company	NOUN
fbem-10894	37	15	may	may	AUX
fbem-10894	37	16	provide	provide	VERB
fbem-10894	37	17	erroneous	erroneous	ADJ
fbem-10894	37	18	or	or	CCONJ
fbem-10894	37	19	omitted	omit	VERB
fbem-10894	37	20	information	information	NOUN
fbem-10894	37	21	,	,	PUNCT
fbem-10894	37	22	leading	lead	VERB
fbem-10894	37	23	to	to	ADP
fbem-10894	37	24	valuation	valuation	NOUN
fbem-10894	37	25	errors	error	NOUN
fbem-10894	37	26	.	.	PUNCT
fbem-10894	38	1	thirdly	thirdly	ADV
fbem-10894	38	2	,	,	PUNCT
fbem-10894	38	3	inadequate	inadequate	ADJ
fbem-10894	38	4	due	due	ADJ
fbem-10894	38	5	diligence	diligence	NOUN
fbem-10894	38	6	or	or	CCONJ
fbem-10894	38	7	miscommunication	miscommunication	NOUN
fbem-10894	38	8	due	due	ADP
fbem-10894	38	9	to	to	ADP
fbem-10894	38	10	differences	difference	NOUN
fbem-10894	38	11	in	in	ADP
fbem-10894	38	12	industries	industry	NOUN
fbem-10894	38	13	between	between	ADP
fbem-10894	38	14	the	the	DET
fbem-10894	38	15	target	target	NOUN
fbem-10894	38	16	company	company	NOUN
fbem-10894	38	17	and	and	CCONJ
fbem-10894	38	18	the	the	DET
fbem-10894	38	19	acquirer	acquirer	NOUN
fbem-10894	38	20	,	,	PUNCT
fbem-10894	38	21	resulting	result	VERB
fbem-10894	38	22	in	in	ADP
fbem-10894	38	23	inaccurate	inaccurate	ADJ
fbem-10894	38	24	valuations	valuation	NOUN
fbem-10894	38	25	.	.	PUNCT
fbem-10894	39	1	valuation	valuation	NOUN
fbem-10894	39	2	risk	risk	NOUN
fbem-10894	39	3	can	can	AUX
fbem-10894	39	4	impact	impact	VERB
fbem-10894	39	5	the	the	DET
fbem-10894	39	6	acquiring	acquire	VERB
fbem-10894	39	7	company	company	NOUN
fbem-10894	39	8	in	in	ADP
fbem-10894	39	9	two	two	NUM
fbem-10894	39	10	ways	way	NOUN
fbem-10894	39	11	:	:	PUNCT
fbem-10894	39	12	firstly	firstly	ADV
fbem-10894	39	13	,	,	PUNCT
fbem-10894	39	14	when	when	SCONJ
fbem-10894	39	15	the	the	DET
fbem-10894	39	16	valuation	valuation	NOUN
fbem-10894	39	17	is	be	AUX
fbem-10894	39	18	too	too	ADV
fbem-10894	39	19	high	high	ADJ
fbem-10894	39	20	,	,	PUNCT
fbem-10894	39	21	the	the	DET
fbem-10894	39	22	acquirer	acquirer	NOUN
fbem-10894	39	23	may	may	AUX
fbem-10894	39	24	have	have	VERB
fbem-10894	39	25	to	to	PART
fbem-10894	39	26	pay	pay	VERB
fbem-10894	39	27	a	a	DET
fbem-10894	39	28	price	price	NOUN
fbem-10894	39	29	higher	high	ADJ
fbem-10894	39	30	than	than	ADP
fbem-10894	39	31	the	the	DET
fbem-10894	39	32	actual	actual	ADJ
fbem-10894	39	33	value	value	NOUN
fbem-10894	39	34	,	,	PUNCT
fbem-10894	39	35	increasing	increase	VERB
fbem-10894	39	36	financial	financial	ADJ
fbem-10894	39	37	pressure	pressure	NOUN
fbem-10894	39	38	,	,	PUNCT
fbem-10894	39	39	potentially	potentially	ADV
fbem-10894	39	40	leading	lead	VERB
fbem-10894	39	41	to	to	ADP
fbem-10894	39	42	increased	increase	VERB
fbem-10894	39	43	liabilities	liability	NOUN
fbem-10894	39	44	,	,	PUNCT
fbem-10894	39	45	or	or	CCONJ
fbem-10894	39	46	even	even	ADV
fbem-10894	39	47	financial	financial	ADJ
fbem-10894	39	48	crises	crisis	NOUN
fbem-10894	39	49	.	.	PUNCT
fbem-10894	40	1	secondly	secondly	ADV
fbem-10894	40	2	,	,	PUNCT
fbem-10894	40	3	when	when	SCONJ
fbem-10894	40	4	the	the	DET
fbem-10894	40	5	valuation	valuation	NOUN
fbem-10894	40	6	is	be	AUX
fbem-10894	40	7	too	too	ADV
fbem-10894	40	8	low	low	ADJ
fbem-10894	40	9	,	,	PUNCT
fbem-10894	40	10	the	the	DET
fbem-10894	40	11	target	target	NOUN
fbem-10894	40	12	company	company	NOUN
fbem-10894	40	13	's	's	PART
fbem-10894	40	14	shareholders	shareholder	NOUN
fbem-10894	40	15	may	may	AUX
fbem-10894	40	16	be	be	AUX
fbem-10894	40	17	unwilling	unwilling	ADJ
fbem-10894	40	18	to	to	PART
fbem-10894	40	19	sell	sell	VERB
fbem-10894	40	20	their	their	PRON
fbem-10894	40	21	equity	equity	NOUN
fbem-10894	40	22	or	or	CCONJ
fbem-10894	40	23	fail	fail	VERB
fbem-10894	40	24	to	to	PART
fbem-10894	40	25	provide	provide	VERB
fbem-10894	40	26	higher	high	ADJ
fbem-10894	40	27	bids	bid	NOUN
fbem-10894	40	28	,	,	PUNCT
fbem-10894	40	29	causing	cause	VERB
fbem-10894	40	30	the	the	DET
fbem-10894	40	31	acquirer	acquirer	NOUN
fbem-10894	40	32	to	to	PART
fbem-10894	40	33	miss	miss	VERB
fbem-10894	40	34	suitable	suitable	ADJ
fbem-10894	40	35	investment	investment	NOUN
fbem-10894	40	36	targets	target	NOUN
fbem-10894	40	37	and	and	CCONJ
fbem-10894	40	38	increasing	increase	VERB
fbem-10894	40	39	opportunity	opportunity	NOUN
fbem-10894	40	40	costs	cost	NOUN
fbem-10894	40	41	.	.	PUNCT
fbem-10894	41	1	3.2	3.2	NUM
fbem-10894	41	2	.	.	PUNCT
fbem-10894	42	1	financing	finance	VERB
fbem-10894	42	2	risk	risk	NOUN
fbem-10894	42	3	financing	financing	NOUN
fbem-10894	42	4	risk	risk	NOUN
fbem-10894	42	5	is	be	AUX
fbem-10894	42	6	another	another	DET
fbem-10894	42	7	significant	significant	ADJ
fbem-10894	42	8	risk	risk	NOUN
fbem-10894	42	9	in	in	ADP
fbem-10894	42	10	the	the	DET
fbem-10894	42	11	crossindustry	crossindustry	NOUN
fbem-10894	42	12	mergers	merger	NOUN
fbem-10894	42	13	and	and	CCONJ
fbem-10894	42	14	acquisitions	acquisition	NOUN
fbem-10894	42	15	process	process	NOUN
fbem-10894	42	16	.	.	PUNCT
fbem-10894	43	1	it	it	PRON
fbem-10894	43	2	involves	involve	VERB
fbem-10894	43	3	the	the	DET
fbem-10894	43	4	instability	instability	NOUN
fbem-10894	43	5	of	of	ADP
fbem-10894	43	6	fund	fund	NOUN
fbem-10894	43	7	-	-	PUNCT
fbem-10894	43	8	raising	raising	NOUN
fbem-10894	43	9	or	or	CCONJ
fbem-10894	43	10	an	an	DET
fbem-10894	43	11	inappropriate	inappropriate	ADJ
fbem-10894	43	12	capital	capital	NOUN
fbem-10894	43	13	structure	structure	NOUN
fbem-10894	43	14	,	,	PUNCT
fbem-10894	43	15	which	which	PRON
fbem-10894	43	16	may	may	AUX
fbem-10894	43	17	hinder	hinder	VERB
fbem-10894	43	18	the	the	DET
fbem-10894	43	19	smooth	smooth	ADJ
fbem-10894	43	20	completion	completion	NOUN
fbem-10894	43	21	of	of	ADP
fbem-10894	43	22	the	the	DET
fbem-10894	43	23	transaction	transaction	NOUN
fbem-10894	43	24	or	or	CCONJ
fbem-10894	43	25	create	create	VERB
fbem-10894	43	26	financial	financial	ADJ
fbem-10894	43	27	pressure	pressure	NOUN
fbem-10894	43	28	during	during	ADP
fbem-10894	43	29	post	post	ADJ
fbem-10894	43	30	-	-	ADJ
fbem-10894	43	31	acquisition	acquisition	NOUN
fbem-10894	43	32	operations	operation	NOUN
fbem-10894	43	33	.	.	PUNCT
fbem-10894	44	1	the	the	DET
fbem-10894	44	2	main	main	ADJ
fbem-10894	44	3	reasons	reason	NOUN
fbem-10894	44	4	for	for	ADP
fbem-10894	44	5	financing	financing	NOUN
fbem-10894	44	6	risk	risk	NOUN
fbem-10894	44	7	are	be	AUX
fbem-10894	44	8	as	as	SCONJ
fbem-10894	44	9	follows	follow	VERB
fbem-10894	44	10	:	:	PUNCT
fbem-10894	44	11	firstly	firstly	ADV
fbem-10894	44	12	,	,	PUNCT
fbem-10894	44	13	cross	cross	ADJ
fbem-10894	44	14	-	-	ADJ
fbem-10894	44	15	industry	industry	ADJ
fbem-10894	44	16	mergers	merger	NOUN
fbem-10894	44	17	and	and	CCONJ
fbem-10894	44	18	acquisitions	acquisition	NOUN
fbem-10894	44	19	often	often	ADV
fbem-10894	44	20	involve	involve	VERB
fbem-10894	44	21	large	large	ADJ
fbem-10894	44	22	investment	investment	NOUN
fbem-10894	44	23	scales	scale	NOUN
fbem-10894	44	24	,	,	PUNCT
fbem-10894	44	25	requiring	require	VERB
fbem-10894	44	26	substantial	substantial	ADJ
fbem-10894	44	27	financial	financial	ADJ
fbem-10894	44	28	support	support	NOUN
fbem-10894	44	29	.	.	PUNCT
fbem-10894	45	1	if	if	SCONJ
fbem-10894	45	2	a	a	DET
fbem-10894	45	3	company	company	NOUN
fbem-10894	45	4	's	's	PART
fbem-10894	45	5	financing	financing	NOUN
fbem-10894	45	6	channels	channel	NOUN
fbem-10894	45	7	are	be	AUX
fbem-10894	45	8	limited	limited	ADJ
fbem-10894	45	9	or	or	CCONJ
fbem-10894	45	10	insufficient	insufficient	ADJ
fbem-10894	45	11	,	,	PUNCT
fbem-10894	45	12	it	it	PRON
fbem-10894	45	13	may	may	AUX
fbem-10894	45	14	affect	affect	VERB
fbem-10894	45	15	the	the	DET
fbem-10894	45	16	progress	progress	NOUN
fbem-10894	45	17	of	of	ADP
fbem-10894	45	18	the	the	DET
fbem-10894	45	19	transaction	transaction	NOUN
fbem-10894	45	20	.	.	PUNCT
fbem-10894	46	1	secondly	secondly	ADV
fbem-10894	46	2	,	,	PUNCT
fbem-10894	46	3	an	an	DET
fbem-10894	46	4	unreasonable	unreasonable	ADJ
fbem-10894	46	5	financing	financing	NOUN
fbem-10894	46	6	structure	structure	NOUN
fbem-10894	46	7	,	,	PUNCT
fbem-10894	46	8	such	such	ADJ
fbem-10894	46	9	as	as	ADP
fbem-10894	46	10	high	high	ADJ
fbem-10894	46	11	debt	debt	NOUN
fbem-10894	46	12	financing	financing	NOUN
fbem-10894	46	13	,	,	PUNCT
fbem-10894	46	14	may	may	AUX
fbem-10894	46	15	increase	increase	VERB
fbem-10894	46	16	the	the	DET
fbem-10894	46	17	company	company	NOUN
fbem-10894	46	18	's	's	PART
fbem-10894	46	19	debt	debt	NOUN
fbem-10894	46	20	burden	burden	NOUN
fbem-10894	46	21	and	and	CCONJ
fbem-10894	46	22	reduce	reduce	VERB
fbem-10894	46	23	its	its	PRON
fbem-10894	46	24	debtpaying	debtpaying	NOUN
fbem-10894	46	25	capacity	capacity	NOUN
fbem-10894	46	26	,	,	PUNCT
fbem-10894	46	27	while	while	SCONJ
fbem-10894	46	28	high	high	ADJ
fbem-10894	46	29	equity	equity	NOUN
fbem-10894	46	30	financing	financing	NOUN
fbem-10894	46	31	may	may	AUX
fbem-10894	46	32	dilute	dilute	VERB
fbem-10894	46	33	the	the	DET
fbem-10894	46	34	company	company	NOUN
fbem-10894	46	35	's	's	PART
fbem-10894	46	36	equity	equity	NOUN
fbem-10894	46	37	,	,	PUNCT
fbem-10894	46	38	affecting	affect	VERB
fbem-10894	46	39	control	control	NOUN
fbem-10894	46	40	rights	right	NOUN
fbem-10894	46	41	.	.	PUNCT
fbem-10894	47	1	additionally	additionally	ADV
fbem-10894	47	2	,	,	PUNCT
fbem-10894	47	3	market	market	NOUN
fbem-10894	47	4	uncertainties	uncertainty	NOUN
fbem-10894	47	5	and	and	CCONJ
fbem-10894	47	6	fluctuations	fluctuation	NOUN
fbem-10894	47	7	in	in	ADP
fbem-10894	47	8	financing	financing	NOUN
fbem-10894	47	9	costs	cost	NOUN
fbem-10894	47	10	may	may	AUX
fbem-10894	47	11	also	also	ADV
fbem-10894	47	12	influence	influence	VERB
fbem-10894	47	13	the	the	DET
fbem-10894	47	14	smooth	smooth	ADJ
fbem-10894	47	15	implementation	implementation	NOUN
fbem-10894	47	16	of	of	ADP
fbem-10894	47	17	financing	financing	NOUN
fbem-10894	47	18	.	.	PUNCT
fbem-10894	48	1	financing	financing	NOUN
fbem-10894	48	2	risk	risk	NOUN
fbem-10894	48	3	can	can	AUX
fbem-10894	48	4	impact	impact	VERB
fbem-10894	48	5	the	the	DET
fbem-10894	48	6	acquiring	acquire	VERB
fbem-10894	48	7	company	company	NOUN
fbem-10894	48	8	in	in	ADP
fbem-10894	48	9	two	two	NUM
fbem-10894	48	10	ways	way	NOUN
fbem-10894	48	11	:	:	PUNCT
fbem-10894	48	12	firstly	firstly	ADV
fbem-10894	48	13	,	,	PUNCT
fbem-10894	48	14	if	if	SCONJ
fbem-10894	48	15	the	the	DET
fbem-10894	48	16	financing	financing	NOUN
fbem-10894	48	17	plan	plan	NOUN
fbem-10894	48	18	is	be	AUX
fbem-10894	48	19	not	not	PART
fbem-10894	48	20	successful	successful	ADJ
fbem-10894	48	21	,	,	PUNCT
fbem-10894	48	22	the	the	DET
fbem-10894	48	23	company	company	NOUN
fbem-10894	48	24	may	may	AUX
fbem-10894	48	25	not	not	PART
fbem-10894	48	26	raise	raise	VERB
fbem-10894	48	27	sufficient	sufficient	ADJ
fbem-10894	48	28	funds	fund	NOUN
fbem-10894	48	29	promptly	promptly	ADV
fbem-10894	48	30	,	,	PUNCT
fbem-10894	48	31	leading	lead	VERB
fbem-10894	48	32	to	to	ADP
fbem-10894	48	33	the	the	DET
fbem-10894	48	34	failure	failure	NOUN
fbem-10894	48	35	of	of	ADP
fbem-10894	48	36	the	the	DET
fbem-10894	48	37	merger	merger	NOUN
fbem-10894	48	38	and	and	CCONJ
fbem-10894	48	39	acquisition	acquisition	NOUN
fbem-10894	48	40	transaction	transaction	NOUN
fbem-10894	48	41	and	and	CCONJ
fbem-10894	48	42	missing	miss	VERB
fbem-10894	48	43	favorable	favorable	ADJ
fbem-10894	48	44	opportunities	opportunity	NOUN
fbem-10894	48	45	.	.	PUNCT
fbem-10894	49	1	secondly	secondly	ADV
fbem-10894	49	2	,	,	PUNCT
fbem-10894	49	3	after	after	ADP
fbem-10894	49	4	the	the	DET
fbem-10894	49	5	completion	completion	NOUN
fbem-10894	49	6	of	of	ADP
fbem-10894	49	7	the	the	DET
fbem-10894	49	8	acquisition	acquisition	NOUN
fbem-10894	49	9	,	,	PUNCT
fbem-10894	49	10	an	an	DET
fbem-10894	49	11	inappropriate	inappropriate	ADJ
fbem-10894	49	12	financing	financing	NOUN
fbem-10894	49	13	structure	structure	NOUN
fbem-10894	49	14	may	may	AUX
fbem-10894	49	15	increase	increase	VERB
fbem-10894	49	16	the	the	DET
fbem-10894	49	17	company	company	NOUN
fbem-10894	49	18	's	's	PART
fbem-10894	49	19	financial	financial	ADJ
fbem-10894	49	20	burden	burden	NOUN
fbem-10894	49	21	,	,	PUNCT
fbem-10894	49	22	causing	cause	VERB
fbem-10894	49	23	financial	financial	ADJ
fbem-10894	49	24	pressure	pressure	NOUN
fbem-10894	49	25	and	and	CCONJ
fbem-10894	49	26	affecting	affect	VERB
fbem-10894	49	27	subsequent	subsequent	ADJ
fbem-10894	49	28	operations	operation	NOUN
fbem-10894	49	29	and	and	CCONJ
fbem-10894	49	30	development	development	NOUN
fbem-10894	49	31	.	.	PUNCT
fbem-10894	50	1	3.3	3.3	NUM
fbem-10894	50	2	.	.	PUNCT
fbem-10894	51	1	payment	payment	NOUN
fbem-10894	51	2	risk	risk	NOUN
fbem-10894	51	3	payment	payment	NOUN
fbem-10894	51	4	risk	risk	NOUN
fbem-10894	51	5	is	be	AUX
fbem-10894	51	6	another	another	DET
fbem-10894	51	7	critical	critical	ADJ
fbem-10894	51	8	risk	risk	NOUN
fbem-10894	51	9	in	in	ADP
fbem-10894	51	10	cross	cross	ADJ
fbem-10894	51	11	-	-	ADJ
fbem-10894	51	12	industry	industry	ADJ
fbem-10894	51	13	mergers	merger	NOUN
fbem-10894	51	14	and	and	CCONJ
fbem-10894	51	15	acquisitions	acquisition	NOUN
fbem-10894	51	16	.	.	PUNCT
fbem-10894	52	1	it	it	PRON
fbem-10894	52	2	refers	refer	VERB
fbem-10894	52	3	to	to	ADP
fbem-10894	52	4	the	the	DET
fbem-10894	52	5	risk	risk	NOUN
fbem-10894	52	6	of	of	ADP
fbem-10894	52	7	overpaying	overpay	VERB
fbem-10894	52	8	or	or	CCONJ
fbem-10894	52	9	encountering	encounter	VERB
fbem-10894	52	10	payment	payment	NOUN
fbem-10894	52	11	obstacles	obstacle	NOUN
fbem-10894	52	12	in	in	ADP
fbem-10894	52	13	the	the	DET
fbem-10894	52	14	acquisition	acquisition	NOUN
fbem-10894	52	15	transaction	transaction	NOUN
fbem-10894	52	16	due	due	ADP
fbem-10894	52	17	to	to	ADP
fbem-10894	52	18	improper	improper	ADJ
fbem-10894	52	19	payment	payment	NOUN
fbem-10894	52	20	methods	method	NOUN
fbem-10894	52	21	or	or	CCONJ
fbem-10894	52	22	conditions	condition	NOUN
fbem-10894	52	23	.	.	PUNCT
fbem-10894	53	1	this	this	PRON
fbem-10894	53	2	may	may	AUX
fbem-10894	53	3	result	result	VERB
fbem-10894	53	4	in	in	ADP
fbem-10894	53	5	actual	actual	ADJ
fbem-10894	53	6	transaction	transaction	NOUN
fbem-10894	53	7	costs	cost	NOUN
fbem-10894	53	8	exceeding	exceed	VERB
fbem-10894	53	9	expectations	expectation	NOUN
fbem-10894	53	10	,	,	PUNCT
fbem-10894	53	11	adversely	adversely	ADV
fbem-10894	53	12	affecting	affect	VERB
fbem-10894	53	13	the	the	DET
fbem-10894	53	14	company	company	NOUN
fbem-10894	53	15	.	.	PUNCT
fbem-10894	54	1	the	the	DET
fbem-10894	54	2	main	main	ADJ
fbem-10894	54	3	reasons	reason	NOUN
fbem-10894	54	4	for	for	ADP
fbem-10894	54	5	payment	payment	NOUN
fbem-10894	54	6	risk	risk	NOUN
fbem-10894	54	7	include	include	VERB
fbem-10894	54	8	:	:	PUNCT
fbem-10894	54	9	firstly	firstly	ADV
fbem-10894	54	10	,	,	PUNCT
fbem-10894	54	11	improper	improper	ADJ
fbem-10894	54	12	payment	payment	NOUN
fbem-10894	54	13	method	method	NOUN
fbem-10894	54	14	selection	selection	NOUN
fbem-10894	54	15	.	.	PUNCT
fbem-10894	55	1	companies	company	NOUN
fbem-10894	55	2	may	may	AUX
fbem-10894	55	3	use	use	VERB
fbem-10894	55	4	cash	cash	NOUN
fbem-10894	55	5	payments	payment	NOUN
fbem-10894	55	6	,	,	PUNCT
fbem-10894	55	7	equity	equity	NOUN
fbem-10894	55	8	exchanges	exchange	NOUN
fbem-10894	55	9	,	,	PUNCT
fbem-10894	55	10	or	or	CCONJ
fbem-10894	55	11	a	a	DET
fbem-10894	55	12	combination	combination	NOUN
fbem-10894	55	13	of	of	ADP
fbem-10894	55	14	both	both	PRON
fbem-10894	55	15	in	in	ADP
fbem-10894	55	16	mergers	merger	NOUN
fbem-10894	55	17	and	and	CCONJ
fbem-10894	55	18	acquisitions	acquisition	NOUN
fbem-10894	55	19	.	.	PUNCT
fbem-10894	56	1	however	however	ADV
fbem-10894	56	2	,	,	PUNCT
fbem-10894	56	3	different	different	ADJ
fbem-10894	56	4	payment	payment	NOUN
fbem-10894	56	5	methods	method	NOUN
fbem-10894	56	6	entail	entail	VERB
fbem-10894	56	7	different	different	ADJ
fbem-10894	56	8	risks	risk	NOUN
fbem-10894	56	9	.	.	PUNCT
fbem-10894	57	1	choosing	choose	VERB
fbem-10894	57	2	a	a	DET
fbem-10894	57	3	payment	payment	NOUN
fbem-10894	57	4	method	method	NOUN
fbem-10894	57	5	that	that	PRON
fbem-10894	57	6	does	do	AUX
fbem-10894	57	7	not	not	PART
fbem-10894	57	8	match	match	VERB
fbem-10894	57	9	the	the	DET
fbem-10894	57	10	transaction	transaction	NOUN
fbem-10894	57	11	target	target	NOUN
fbem-10894	57	12	may	may	AUX
fbem-10894	57	13	lead	lead	VERB
fbem-10894	57	14	to	to	ADP
fbem-10894	57	15	payment	payment	NOUN
fbem-10894	57	16	risk	risk	NOUN
fbem-10894	57	17	.	.	PUNCT
fbem-10894	58	1	secondly	secondly	ADV
fbem-10894	58	2	,	,	PUNCT
fbem-10894	58	3	unreasonable	unreasonable	ADJ
fbem-10894	58	4	payment	payment	NOUN
fbem-10894	58	5	conditions	condition	NOUN
fbem-10894	58	6	.	.	PUNCT
fbem-10894	59	1	for	for	ADP
fbem-10894	59	2	example	example	NOUN
fbem-10894	59	3	,	,	PUNCT
fbem-10894	59	4	ambiguous	ambiguous	ADJ
fbem-10894	59	5	or	or	CCONJ
fbem-10894	59	6	unclear	unclear	ADJ
fbem-10894	59	7	payment	payment	NOUN
fbem-10894	59	8	terms	term	NOUN
fbem-10894	59	9	after	after	ADP
fbem-10894	59	10	the	the	DET
fbem-10894	59	11	completion	completion	NOUN
fbem-10894	59	12	of	of	ADP
fbem-10894	59	13	the	the	DET
fbem-10894	59	14	merger	merger	NOUN
fbem-10894	59	15	may	may	AUX
fbem-10894	59	16	cause	cause	VERB
fbem-10894	59	17	payment	payment	NOUN
fbem-10894	59	18	delays	delay	NOUN
fbem-10894	59	19	or	or	CCONJ
fbem-10894	59	20	deviations	deviation	NOUN
fbem-10894	59	21	from	from	ADP
fbem-10894	59	22	expectations	expectation	NOUN
fbem-10894	59	23	,	,	PUNCT
fbem-10894	59	24	increasing	increase	VERB
fbem-10894	59	25	payment	payment	NOUN
fbem-10894	59	26	risk	risk	NOUN
fbem-10894	59	27	.	.	PUNCT
fbem-10894	60	1	additionally	additionally	ADV
fbem-10894	60	2	,	,	PUNCT
fbem-10894	60	3	external	external	ADJ
fbem-10894	60	4	factors	factor	NOUN
fbem-10894	60	5	such	such	ADJ
fbem-10894	60	6	as	as	ADP
fbem-10894	60	7	exchange	exchange	NOUN
fbem-10894	60	8	rate	rate	NOUN
fbem-10894	60	9	fluctuations	fluctuation	NOUN
fbem-10894	60	10	and	and	CCONJ
fbem-10894	60	11	policy	policy	NOUN
fbem-10894	60	12	changes	change	NOUN
fbem-10894	60	13	may	may	AUX
fbem-10894	60	14	also	also	ADV
fbem-10894	60	15	affect	affect	VERB
fbem-10894	60	16	the	the	DET
fbem-10894	60	17	payment	payment	NOUN
fbem-10894	60	18	process	process	NOUN
fbem-10894	60	19	,	,	PUNCT
fbem-10894	60	20	adding	add	VERB
fbem-10894	60	21	uncertainty	uncertainty	NOUN
fbem-10894	60	22	.	.	PUNCT
fbem-10894	61	1	payment	payment	NOUN
fbem-10894	61	2	risk	risk	NOUN
fbem-10894	61	3	can	can	AUX
fbem-10894	61	4	impact	impact	VERB
fbem-10894	61	5	the	the	DET
fbem-10894	61	6	acquiring	acquire	VERB
fbem-10894	61	7	company	company	NOUN
fbem-10894	61	8	in	in	ADP
fbem-10894	61	9	two	two	NUM
fbem-10894	61	10	ways	way	NOUN
fbem-10894	61	11	:	:	PUNCT
fbem-10894	61	12	firstly	firstly	ADV
fbem-10894	61	13	,	,	PUNCT
fbem-10894	61	14	overpaying	overpay	VERB
fbem-10894	61	15	may	may	AUX
fbem-10894	61	16	lead	lead	VERB
fbem-10894	61	17	to	to	ADP
fbem-10894	61	18	the	the	DET
fbem-10894	61	19	company	company	NOUN
fbem-10894	61	20	paying	pay	VERB
fbem-10894	61	21	a	a	DET
fbem-10894	61	22	price	price	NOUN
fbem-10894	61	23	higher	high	ADJ
fbem-10894	61	24	than	than	ADP
fbem-10894	61	25	the	the	DET
fbem-10894	61	26	actual	actual	ADJ
fbem-10894	61	27	value	value	NOUN
fbem-10894	61	28	,	,	PUNCT
fbem-10894	61	29	increasing	increase	VERB
fbem-10894	61	30	financial	financial	ADJ
fbem-10894	61	31	pressure	pressure	NOUN
fbem-10894	61	32	,	,	PUNCT
fbem-10894	61	33	and	and	CCONJ
fbem-10894	61	34	affecting	affect	VERB
fbem-10894	61	35	financial	financial	ADJ
fbem-10894	61	36	stability	stability	NOUN
fbem-10894	61	37	.	.	PUNCT
fbem-10894	62	1	secondly	secondly	ADV
fbem-10894	62	2	,	,	PUNCT
fbem-10894	62	3	payment	payment	NOUN
fbem-10894	62	4	obstacles	obstacle	NOUN
fbem-10894	62	5	,	,	PUNCT
fbem-10894	62	6	such	such	ADJ
fbem-10894	62	7	as	as	ADP
fbem-10894	62	8	unclear	unclear	ADJ
fbem-10894	62	9	payment	payment	NOUN
fbem-10894	62	10	conditions	condition	NOUN
fbem-10894	62	11	or	or	CCONJ
fbem-10894	62	12	risks	risk	NOUN
fbem-10894	62	13	arising	arise	VERB
fbem-10894	62	14	from	from	ADP
fbem-10894	62	15	the	the	DET
fbem-10894	62	16	counterparty	counterparty	NOUN
fbem-10894	62	17	,	,	PUNCT
fbem-10894	62	18	may	may	AUX
fbem-10894	62	19	cause	cause	VERB
fbem-10894	62	20	payment	payment	NOUN
fbem-10894	62	21	delays	delay	NOUN
fbem-10894	62	22	or	or	CCONJ
fbem-10894	62	23	prevent	prevent	VERB
fbem-10894	62	24	the	the	DET
fbem-10894	62	25	transaction	transaction	NOUN
fbem-10894	62	26	from	from	ADP
fbem-10894	62	27	completing	complete	VERB
fbem-10894	62	28	,	,	PUNCT
fbem-10894	62	29	delaying	delay	VERB
fbem-10894	62	30	the	the	DET
fbem-10894	62	31	merger	merger	NOUN
fbem-10894	62	32	process	process	NOUN
fbem-10894	62	33	,	,	PUNCT
fbem-10894	62	34	and	and	CCONJ
fbem-10894	62	35	even	even	ADV
fbem-10894	62	36	facing	face	VERB
fbem-10894	62	37	legal	legal	ADJ
fbem-10894	62	38	risks	risk	NOUN
fbem-10894	62	39	such	such	ADJ
fbem-10894	62	40	as	as	ADP
fbem-10894	62	41	contract	contract	NOUN
fbem-10894	62	42	breaches	breach	NOUN
fbem-10894	62	43	.	.	PUNCT
fbem-10894	63	1	3.4	3.4	NUM
fbem-10894	63	2	.	.	PUNCT
fbem-10894	63	3	integration	integration	NOUN
fbem-10894	63	4	risk	risk	NOUN
fbem-10894	63	5	integration	integration	NOUN
fbem-10894	63	6	risk	risk	NOUN
fbem-10894	63	7	is	be	AUX
fbem-10894	63	8	equally	equally	ADV
fbem-10894	63	9	important	important	ADJ
fbem-10894	63	10	in	in	ADP
fbem-10894	63	11	the	the	DET
fbem-10894	63	12	cross	cross	ADJ
fbem-10894	63	13	-	-	ADJ
fbem-10894	63	14	industry	industry	ADJ
fbem-10894	63	15	mergers	merger	NOUN
fbem-10894	63	16	and	and	CCONJ
fbem-10894	63	17	acquisitions	acquisition	NOUN
fbem-10894	63	18	process	process	NOUN
fbem-10894	63	19	.	.	PUNCT
fbem-10894	64	1	it	it	PRON
fbem-10894	64	2	refers	refer	VERB
fbem-10894	64	3	to	to	ADP
fbem-10894	64	4	the	the	DET
fbem-10894	64	5	risks	risk	NOUN
fbem-10894	64	6	faced	face	VERB
fbem-10894	64	7	when	when	SCONJ
fbem-10894	64	8	integrating	integrate	VERB
fbem-10894	64	9	the	the	DET
fbem-10894	64	10	acquired	acquire	VERB
fbem-10894	64	11	company	company	NOUN
fbem-10894	64	12	with	with	ADP
fbem-10894	64	13	the	the	DET
fbem-10894	64	14	acquiring	acquire	VERB
fbem-10894	64	15	company	company	NOUN
fbem-10894	64	16	after	after	SCONJ
fbem-10894	64	17	the	the	DET
fbem-10894	64	18	acquisition	acquisition	NOUN
fbem-10894	64	19	is	be	AUX
fbem-10894	64	20	completed	complete	VERB
fbem-10894	64	21	.	.	PUNCT
fbem-10894	65	1	integration	integration	NOUN
fbem-10894	65	2	risk	risk	NOUN
fbem-10894	65	3	involves	involve	VERB
fbem-10894	65	4	various	various	ADJ
fbem-10894	65	5	challenges	challenge	NOUN
fbem-10894	65	6	,	,	PUNCT
fbem-10894	65	7	including	include	VERB
fbem-10894	65	8	cultural	cultural	ADJ
fbem-10894	65	9	integration	integration	NOUN
fbem-10894	65	10	,	,	PUNCT
fbem-10894	65	11	business	business	NOUN
fbem-10894	65	12	integration	integration	NOUN
fbem-10894	65	13	,	,	PUNCT
fbem-10894	65	14	and	and	CCONJ
fbem-10894	65	15	management	management	NOUN
fbem-10894	65	16	consolidation	consolidation	NOUN
fbem-10894	65	17	.	.	PUNCT
fbem-10894	66	1	the	the	DET
fbem-10894	66	2	main	main	ADJ
fbem-10894	66	3	reasons	reason	NOUN
fbem-10894	66	4	for	for	ADP
fbem-10894	66	5	integration	integration	NOUN
fbem-10894	66	6	risk	risk	NOUN
fbem-10894	66	7	include	include	VERB
fbem-10894	66	8	:	:	PUNCT
fbem-10894	66	9	firstly	firstly	ADV
fbem-10894	66	10	,	,	PUNCT
fbem-10894	66	11	conflicts	conflict	NOUN
fbem-10894	66	12	and	and	CCONJ
fbem-10894	66	13	friction	friction	NOUN
fbem-10894	66	14	may	may	AUX
fbem-10894	66	15	arise	arise	VERB
fbem-10894	66	16	during	during	ADP
fbem-10894	66	17	the	the	DET
fbem-10894	66	18	integration	integration	NOUN
fbem-10894	66	19	process	process	NOUN
fbem-10894	66	20	due	due	ADP
fbem-10894	66	21	to	to	ADP
fbem-10894	66	22	different	different	ADJ
fbem-10894	66	23	corporate	corporate	ADJ
fbem-10894	66	24	cultures	culture	NOUN
fbem-10894	66	25	and	and	CCONJ
fbem-10894	66	26	management	management	NOUN
fbem-10894	66	27	styles	style	NOUN
fbem-10894	66	28	between	between	ADP
fbem-10894	66	29	the	the	DET
fbem-10894	66	30	acquired	acquire	VERB
fbem-10894	66	31	company	company	NOUN
fbem-10894	66	32	and	and	CCONJ
fbem-10894	66	33	the	the	DET
fbem-10894	66	34	acquiring	acquire	VERB
fbem-10894	66	35	company	company	NOUN
fbem-10894	66	36	.	.	PUNCT
fbem-10894	67	1	secondly	secondly	ADV
fbem-10894	67	2	,	,	PUNCT
fbem-10894	67	3	business	business	NOUN
fbem-10894	67	4	integration	integration	NOUN
fbem-10894	67	5	may	may	AUX
fbem-10894	67	6	face	face	VERB
fbem-10894	67	7	instability	instability	NOUN
fbem-10894	67	8	due	due	ADP
fbem-10894	67	9	to	to	ADP
fbem-10894	67	10	differences	difference	NOUN
fbem-10894	67	11	in	in	ADP
fbem-10894	67	12	business	business	NOUN
fbem-10894	67	13	models	model	NOUN
fbem-10894	67	14	or	or	CCONJ
fbem-10894	67	15	organizational	organizational	ADJ
fbem-10894	67	16	adjustments	adjustment	NOUN
fbem-10894	67	17	,	,	PUNCT
fbem-10894	67	18	affecting	affect	VERB
fbem-10894	67	19	normal	normal	ADJ
fbem-10894	67	20	business	business	NOUN
fbem-10894	67	21	operations	operation	NOUN
fbem-10894	67	22	.	.	PUNCT
fbem-10894	68	1	additionally	additionally	ADV
fbem-10894	68	2	,	,	PUNCT
fbem-10894	68	3	management	management	NOUN
fbem-10894	68	4	consolidation	consolidation	NOUN
fbem-10894	68	5	may	may	AUX
fbem-10894	68	6	involve	involve	VERB
fbem-10894	68	7	issues	issue	NOUN
fbem-10894	68	8	such	such	ADJ
fbem-10894	68	9	as	as	ADP
fbem-10894	68	10	employee	employee	NOUN
fbem-10894	68	11	cooperation	cooperation	NOUN
fbem-10894	68	12	and	and	CCONJ
fbem-10894	68	13	role	role	NOUN
fbem-10894	68	14	allocation	allocation	NOUN
fbem-10894	68	15	,	,	PUNCT
fbem-10894	68	16	which	which	PRON
fbem-10894	68	17	,	,	PUNCT
fbem-10894	68	18	if	if	SCONJ
fbem-10894	68	19	not	not	PART
fbem-10894	68	20	handled	handle	VERB
fbem-10894	68	21	properly	properly	ADV
fbem-10894	68	22	,	,	PUNCT
fbem-10894	68	23	may	may	AUX
fbem-10894	68	24	lead	lead	VERB
fbem-10894	68	25	to	to	ADP
fbem-10894	68	26	employee	employee	NOUN
fbem-10894	68	27	dissatisfaction	dissatisfaction	NOUN
fbem-10894	68	28	and	and	CCONJ
fbem-10894	68	29	turnover	turnover	NOUN
fbem-10894	68	30	.	.	PUNCT
fbem-10894	69	1	integration	integration	NOUN
fbem-10894	69	2	risk	risk	NOUN
fbem-10894	69	3	can	can	AUX
fbem-10894	69	4	impact	impact	VERB
fbem-10894	69	5	the	the	DET
fbem-10894	69	6	acquiring	acquire	VERB
fbem-10894	69	7	company	company	NOUN
fbem-10894	69	8	in	in	ADP
fbem-10894	69	9	two	two	NUM
fbem-10894	69	10	ways	way	NOUN
fbem-10894	69	11	:	:	PUNCT
fbem-10894	69	12	firstly	firstly	ADV
fbem-10894	69	13	,	,	PUNCT
fbem-10894	69	14	unsuccessful	unsuccessful	ADJ
fbem-10894	69	15	integration	integration	NOUN
fbem-10894	69	16	may	may	AUX
fbem-10894	69	17	lead	lead	VERB
fbem-10894	69	18	to	to	ADP
fbem-10894	69	19	delays	delay	NOUN
fbem-10894	69	20	or	or	CCONJ
fbem-10894	69	21	losses	loss	NOUN
fbem-10894	69	22	in	in	ADP
fbem-10894	69	23	business	business	NOUN
fbem-10894	69	24	,	,	PUNCT
fbem-10894	69	25	affecting	affect	VERB
fbem-10894	69	26	the	the	DET
fbem-10894	69	27	company	company	NOUN
fbem-10894	69	28	's	's	PART
fbem-10894	69	29	profitability	profitability	NOUN
fbem-10894	69	30	and	and	CCONJ
fbem-10894	69	31	development	development	NOUN
fbem-10894	69	32	potential	potential	NOUN
fbem-10894	69	33	.	.	PUNCT
fbem-10894	70	1	secondly	secondly	ADV
fbem-10894	70	2	,	,	PUNCT
fbem-10894	70	3	the	the	DET
fbem-10894	70	4	integration	integration	NOUN
fbem-10894	70	5	process	process	NOUN
fbem-10894	70	6	may	may	AUX
fbem-10894	70	7	involve	involve	VERB
fbem-10894	70	8	high	high	ADJ
fbem-10894	70	9	integration	integration	NOUN
fbem-10894	70	10	costs	cost	NOUN
fbem-10894	70	11	,	,	PUNCT
fbem-10894	70	12	such	such	ADJ
fbem-10894	70	13	as	as	ADP
fbem-10894	70	14	human	human	ADJ
fbem-10894	70	15	resource	resource	NOUN
fbem-10894	70	16	adjustments	adjustment	NOUN
fbem-10894	70	17	and	and	CCONJ
fbem-10894	70	18	information	information	NOUN
fbem-10894	70	19	system	system	NOUN
fbem-10894	70	20	integration	integration	NOUN
fbem-10894	70	21	,	,	PUNCT
fbem-10894	70	22	increasing	increase	VERB
fbem-10894	70	23	financial	financial	ADJ
fbem-10894	70	24	pressure	pressure	NOUN
fbem-10894	70	25	on	on	ADP
fbem-10894	70	26	the	the	DET
fbem-10894	70	27	company	company	NOUN
fbem-10894	70	28	.	.	PUNCT
fbem-10894	71	1	138	138	NUM
fbem-10894	71	2	4	4	NUM
fbem-10894	71	3	.	.	PUNCT
fbem-10894	71	4	recommendations	recommendation	NOUN
fbem-10894	71	5	for	for	ADP
fbem-10894	71	6	financial	financial	ADJ
fbem-10894	71	7	risk	risk	NOUN
fbem-10894	71	8	prevention	prevention	NOUN
fbem-10894	71	9	in	in	ADP
fbem-10894	71	10	corporate	corporate	ADJ
fbem-10894	71	11	mergers	merger	NOUN
fbem-10894	71	12	and	and	CCONJ
fbem-10894	71	13	acquisitions	acquisition	NOUN
fbem-10894	71	14	4.1	4.1	NUM
fbem-10894	71	15	.	.	PUNCT
fbem-10894	72	1	financial	financial	ADJ
fbem-10894	72	2	risk	risk	NOUN
fbem-10894	72	3	prevention	prevention	NOUN
fbem-10894	72	4	at	at	ADP
fbem-10894	72	5	the	the	DET
fbem-10894	72	6	m&a	m&a	PROPN
fbem-10894	72	7	initiation	initiation	NOUN
fbem-10894	72	8	stage	stage	NOUN
fbem-10894	72	9	financial	financial	ADJ
fbem-10894	72	10	risk	risk	NOUN
fbem-10894	72	11	prevention	prevention	NOUN
fbem-10894	72	12	is	be	AUX
fbem-10894	72	13	crucial	crucial	ADJ
fbem-10894	72	14	during	during	ADP
fbem-10894	72	15	the	the	DET
fbem-10894	72	16	initiation	initiation	NOUN
fbem-10894	72	17	stage	stage	NOUN
fbem-10894	72	18	of	of	ADP
fbem-10894	72	19	a	a	DET
fbem-10894	72	20	merger	merger	NOUN
fbem-10894	72	21	and	and	CCONJ
fbem-10894	72	22	acquisition	acquisition	NOUN
fbem-10894	72	23	.	.	PUNCT
fbem-10894	73	1	to	to	PART
fbem-10894	73	2	ensure	ensure	VERB
fbem-10894	73	3	the	the	DET
fbem-10894	73	4	success	success	NOUN
fbem-10894	73	5	of	of	ADP
fbem-10894	73	6	the	the	DET
fbem-10894	73	7	m&a	m&a	PROPN
fbem-10894	73	8	,	,	PUNCT
fbem-10894	73	9	companies	company	NOUN
fbem-10894	73	10	should	should	AUX
fbem-10894	73	11	conduct	conduct	VERB
fbem-10894	73	12	comprehensive	comprehensive	ADJ
fbem-10894	73	13	due	due	ADJ
fbem-10894	73	14	diligence	diligence	NOUN
fbem-10894	73	15	,	,	PUNCT
fbem-10894	73	16	reviewing	review	VERB
fbem-10894	73	17	the	the	DET
fbem-10894	73	18	target	target	NOUN
fbem-10894	73	19	company	company	NOUN
fbem-10894	73	20	's	's	PART
fbem-10894	73	21	financial	financial	ADJ
fbem-10894	73	22	statements	statement	NOUN
fbem-10894	73	23	and	and	CCONJ
fbem-10894	73	24	business	business	NOUN
fbem-10894	73	25	model	model	NOUN
fbem-10894	73	26	to	to	PART
fbem-10894	73	27	understand	understand	VERB
fbem-10894	73	28	its	its	PRON
fbem-10894	73	29	financial	financial	ADJ
fbem-10894	73	30	condition	condition	NOUN
fbem-10894	73	31	and	and	CCONJ
fbem-10894	73	32	risks	risk	NOUN
fbem-10894	73	33	.	.	PUNCT
fbem-10894	74	1	additionally	additionally	ADV
fbem-10894	74	2	,	,	PUNCT
fbem-10894	74	3	it	it	PRON
fbem-10894	74	4	is	be	AUX
fbem-10894	74	5	essential	essential	ADJ
fbem-10894	74	6	to	to	PART
fbem-10894	74	7	select	select	VERB
fbem-10894	74	8	appropriate	appropriate	ADJ
fbem-10894	74	9	valuation	valuation	NOUN
fbem-10894	74	10	methods	method	NOUN
fbem-10894	74	11	,	,	PUNCT
fbem-10894	74	12	considering	consider	VERB
fbem-10894	74	13	industry	industry	NOUN
fbem-10894	74	14	prospects	prospect	NOUN
fbem-10894	74	15	and	and	CCONJ
fbem-10894	74	16	the	the	DET
fbem-10894	74	17	target	target	NOUN
fbem-10894	74	18	company	company	NOUN
fbem-10894	74	19	's	's	PART
fbem-10894	74	20	operational	operational	ADJ
fbem-10894	74	21	status	status	NOUN
fbem-10894	74	22	to	to	PART
fbem-10894	74	23	ensure	ensure	VERB
fbem-10894	74	24	accurate	accurate	ADJ
fbem-10894	74	25	valuation	valuation	NOUN
fbem-10894	74	26	.	.	PUNCT
fbem-10894	75	1	seeking	seek	VERB
fbem-10894	75	2	professional	professional	ADJ
fbem-10894	75	3	advice	advice	NOUN
fbem-10894	75	4	from	from	ADP
fbem-10894	75	5	financial	financial	ADJ
fbem-10894	75	6	and	and	CCONJ
fbem-10894	75	7	legal	legal	ADJ
fbem-10894	75	8	advisors	advisor	NOUN
fbem-10894	75	9	can	can	AUX
fbem-10894	75	10	help	help	AUX
fbem-10894	75	11	identify	identify	VERB
fbem-10894	75	12	potential	potential	ADJ
fbem-10894	75	13	financial	financial	ADJ
fbem-10894	75	14	risks	risk	NOUN
fbem-10894	75	15	and	and	CCONJ
fbem-10894	75	16	provide	provide	VERB
fbem-10894	75	17	corresponding	corresponding	ADJ
fbem-10894	75	18	solutions	solution	NOUN
fbem-10894	75	19	.	.	PUNCT
fbem-10894	76	1	establishing	establish	VERB
fbem-10894	76	2	an	an	DET
fbem-10894	76	3	effective	effective	ADJ
fbem-10894	76	4	financial	financial	ADJ
fbem-10894	76	5	risk	risk	NOUN
fbem-10894	76	6	control	control	NOUN
fbem-10894	76	7	mechanism	mechanism	NOUN
fbem-10894	76	8	enables	enable	VERB
fbem-10894	76	9	timely	timely	ADJ
fbem-10894	76	10	identification	identification	NOUN
fbem-10894	76	11	and	and	CCONJ
fbem-10894	76	12	response	response	NOUN
fbem-10894	76	13	to	to	ADP
fbem-10894	76	14	potential	potential	ADJ
fbem-10894	76	15	risks	risk	NOUN
fbem-10894	76	16	,	,	PUNCT
fbem-10894	76	17	ensuring	ensure	VERB
fbem-10894	76	18	a	a	DET
fbem-10894	76	19	smooth	smooth	ADJ
fbem-10894	76	20	m&a	m&a	NOUN
fbem-10894	76	21	process	process	NOUN
fbem-10894	76	22	and	and	CCONJ
fbem-10894	76	23	laying	lay	VERB
fbem-10894	76	24	a	a	DET
fbem-10894	76	25	solid	solid	ADJ
fbem-10894	76	26	foundation	foundation	NOUN
fbem-10894	76	27	for	for	ADP
fbem-10894	76	28	the	the	DET
fbem-10894	76	29	company	company	NOUN
fbem-10894	76	30	's	's	PART
fbem-10894	76	31	long	long	ADJ
fbem-10894	76	32	-	-	PUNCT
fbem-10894	76	33	term	term	NOUN
fbem-10894	76	34	development	development	NOUN
fbem-10894	76	35	.	.	PUNCT
fbem-10894	77	1	4.2	4.2	NUM
fbem-10894	77	2	.	.	PUNCT
fbem-10894	78	1	financial	financial	ADJ
fbem-10894	78	2	risk	risk	NOUN
fbem-10894	78	3	prevention	prevention	NOUN
fbem-10894	78	4	during	during	ADP
fbem-10894	78	5	m&a	m&a	PROPN
fbem-10894	78	6	implementation	implementation	NOUN
fbem-10894	78	7	financial	financial	ADJ
fbem-10894	78	8	risk	risk	NOUN
fbem-10894	78	9	prevention	prevention	NOUN
fbem-10894	78	10	remains	remain	VERB
fbem-10894	78	11	crucial	crucial	ADJ
fbem-10894	78	12	during	during	ADP
fbem-10894	78	13	the	the	DET
fbem-10894	78	14	implementation	implementation	NOUN
fbem-10894	78	15	stage	stage	NOUN
fbem-10894	78	16	of	of	ADP
fbem-10894	78	17	a	a	DET
fbem-10894	78	18	merger	merger	NOUN
fbem-10894	78	19	and	and	CCONJ
fbem-10894	78	20	acquisition	acquisition	NOUN
fbem-10894	78	21	.	.	PUNCT
fbem-10894	79	1	companies	company	NOUN
fbem-10894	79	2	need	need	VERB
fbem-10894	79	3	to	to	PART
fbem-10894	79	4	closely	closely	ADV
fbem-10894	79	5	monitor	monitor	VERB
fbem-10894	79	6	risks	risk	NOUN
fbem-10894	79	7	related	relate	VERB
fbem-10894	79	8	to	to	ADP
fbem-10894	79	9	financial	financial	ADJ
fbem-10894	79	10	integration	integration	NOUN
fbem-10894	79	11	and	and	CCONJ
fbem-10894	79	12	fund	fund	NOUN
fbem-10894	79	13	operations	operation	NOUN
fbem-10894	79	14	during	during	ADP
fbem-10894	79	15	this	this	DET
fbem-10894	79	16	phase	phase	NOUN
fbem-10894	79	17	.	.	PUNCT
fbem-10894	80	1	it	it	PRON
fbem-10894	80	2	is	be	AUX
fbem-10894	80	3	advised	advise	VERB
fbem-10894	80	4	to	to	PART
fbem-10894	80	5	strictly	strictly	ADV
fbem-10894	80	6	adhere	adhere	VERB
fbem-10894	80	7	to	to	ADP
fbem-10894	80	8	the	the	DET
fbem-10894	80	9	integration	integration	NOUN
fbem-10894	80	10	plan	plan	NOUN
fbem-10894	80	11	,	,	PUNCT
fbem-10894	80	12	ensuring	ensure	VERB
fbem-10894	80	13	accurate	accurate	ADJ
fbem-10894	80	14	transfer	transfer	NOUN
fbem-10894	80	15	of	of	ADP
fbem-10894	80	16	assets	asset	NOUN
fbem-10894	80	17	and	and	CCONJ
fbem-10894	80	18	liabilities	liability	NOUN
fbem-10894	80	19	to	to	PART
fbem-10894	80	20	prevent	prevent	VERB
fbem-10894	80	21	duplication	duplication	NOUN
fbem-10894	80	22	or	or	CCONJ
fbem-10894	80	23	omissions	omission	NOUN
fbem-10894	80	24	.	.	PUNCT
fbem-10894	81	1	properly	properly	ADV
fbem-10894	81	2	planning	plan	VERB
fbem-10894	81	3	fund	fund	NOUN
fbem-10894	81	4	operations	operation	NOUN
fbem-10894	81	5	ensures	ensure	VERB
fbem-10894	81	6	sufficient	sufficient	ADJ
fbem-10894	81	7	postmerger	postmerger	NOUN
fbem-10894	81	8	capital	capital	NOUN
fbem-10894	81	9	,	,	PUNCT
fbem-10894	81	10	avoiding	avoid	VERB
fbem-10894	81	11	operational	operational	ADJ
fbem-10894	81	12	difficulties	difficulty	NOUN
fbem-10894	81	13	resulting	result	VERB
fbem-10894	81	14	from	from	ADP
fbem-10894	81	15	funding	fund	VERB
fbem-10894	81	16	shortages	shortage	NOUN
fbem-10894	81	17	.	.	PUNCT
fbem-10894	82	1	strengthening	strengthen	VERB
fbem-10894	82	2	communication	communication	NOUN
fbem-10894	82	3	with	with	ADP
fbem-10894	82	4	suppliers	supplier	NOUN
fbem-10894	82	5	,	,	PUNCT
fbem-10894	82	6	customers	customer	NOUN
fbem-10894	82	7	,	,	PUNCT
fbem-10894	82	8	and	and	CCONJ
fbem-10894	82	9	partners	partner	NOUN
fbem-10894	82	10	helps	help	VERB
fbem-10894	82	11	prevent	prevent	VERB
fbem-10894	82	12	risks	risk	NOUN
fbem-10894	82	13	associated	associate	VERB
fbem-10894	82	14	with	with	ADP
fbem-10894	82	15	delayed	delay	VERB
fbem-10894	82	16	accounts	account	NOUN
fbem-10894	82	17	receivable	receivable	ADJ
fbem-10894	82	18	or	or	CCONJ
fbem-10894	82	19	increased	increase	VERB
fbem-10894	82	20	uncertainties	uncertainty	NOUN
fbem-10894	82	21	.	.	PUNCT
fbem-10894	83	1	regular	regular	ADJ
fbem-10894	83	2	monitoring	monitoring	NOUN
fbem-10894	83	3	and	and	CCONJ
fbem-10894	83	4	analysis	analysis	NOUN
fbem-10894	83	5	of	of	ADP
fbem-10894	83	6	key	key	ADJ
fbem-10894	83	7	financial	financial	ADJ
fbem-10894	83	8	indicators	indicator	NOUN
fbem-10894	83	9	in	in	ADP
fbem-10894	83	10	the	the	DET
fbem-10894	83	11	m&a	m&a	PROPN
fbem-10894	83	12	process	process	NOUN
fbem-10894	83	13	enable	enable	VERB
fbem-10894	83	14	the	the	DET
fbem-10894	83	15	timely	timely	ADJ
fbem-10894	83	16	detection	detection	NOUN
fbem-10894	83	17	of	of	ADP
fbem-10894	83	18	anomalies	anomaly	NOUN
fbem-10894	83	19	and	and	CCONJ
fbem-10894	83	20	the	the	DET
fbem-10894	83	21	adoption	adoption	NOUN
fbem-10894	83	22	of	of	ADP
fbem-10894	83	23	effective	effective	ADJ
fbem-10894	83	24	measures	measure	NOUN
fbem-10894	83	25	.	.	PUNCT
fbem-10894	84	1	through	through	ADP
fbem-10894	84	2	the	the	DET
fbem-10894	84	3	establishment	establishment	NOUN
fbem-10894	84	4	of	of	ADP
fbem-10894	84	5	a	a	DET
fbem-10894	84	6	sound	sound	ADJ
fbem-10894	84	7	financial	financial	ADJ
fbem-10894	84	8	risk	risk	NOUN
fbem-10894	84	9	monitoring	monitoring	NOUN
fbem-10894	84	10	and	and	CCONJ
fbem-10894	84	11	response	response	NOUN
fbem-10894	84	12	mechanism	mechanism	NOUN
fbem-10894	84	13	,	,	PUNCT
fbem-10894	84	14	companies	company	NOUN
fbem-10894	84	15	can	can	AUX
fbem-10894	84	16	effectively	effectively	ADV
fbem-10894	84	17	reduce	reduce	VERB
fbem-10894	84	18	financial	financial	ADJ
fbem-10894	84	19	risks	risk	NOUN
fbem-10894	84	20	during	during	ADP
fbem-10894	84	21	the	the	DET
fbem-10894	84	22	implementation	implementation	NOUN
fbem-10894	84	23	phase	phase	NOUN
fbem-10894	84	24	,	,	PUNCT
fbem-10894	84	25	ensuring	ensure	VERB
fbem-10894	84	26	a	a	DET
fbem-10894	84	27	successful	successful	ADJ
fbem-10894	84	28	m&a	m&a	PROPN
fbem-10894	84	29	process	process	NOUN
fbem-10894	84	30	and	and	CCONJ
fbem-10894	84	31	the	the	DET
fbem-10894	84	32	achievement	achievement	NOUN
fbem-10894	84	33	of	of	ADP
fbem-10894	84	34	expected	expect	VERB
fbem-10894	84	35	objectives	objective	NOUN
fbem-10894	84	36	.	.	PUNCT
fbem-10894	85	1	4.3	4.3	NUM
fbem-10894	85	2	.	.	PUNCT
fbem-10894	85	3	financial	financial	ADJ
fbem-10894	85	4	risk	risk	NOUN
fbem-10894	85	5	prevention	prevention	NOUN
fbem-10894	85	6	during	during	ADP
fbem-10894	85	7	m&a	m&a	PROPN
fbem-10894	85	8	integration	integration	NOUN
fbem-10894	85	9	financial	financial	ADJ
fbem-10894	85	10	risk	risk	NOUN
fbem-10894	85	11	prevention	prevention	NOUN
fbem-10894	85	12	is	be	AUX
fbem-10894	85	13	critical	critical	ADJ
fbem-10894	85	14	during	during	ADP
fbem-10894	85	15	the	the	DET
fbem-10894	85	16	integration	integration	NOUN
fbem-10894	85	17	phase	phase	NOUN
fbem-10894	85	18	of	of	ADP
fbem-10894	85	19	a	a	DET
fbem-10894	85	20	merger	merger	NOUN
fbem-10894	85	21	and	and	CCONJ
fbem-10894	85	22	acquisition	acquisition	NOUN
fbem-10894	85	23	,	,	PUNCT
fbem-10894	85	24	as	as	SCONJ
fbem-10894	85	25	it	it	PRON
fbem-10894	85	26	involves	involve	VERB
fbem-10894	85	27	the	the	DET
fbem-10894	85	28	crucial	crucial	ADJ
fbem-10894	85	29	process	process	NOUN
fbem-10894	85	30	of	of	ADP
fbem-10894	85	31	integrating	integrate	VERB
fbem-10894	85	32	the	the	DET
fbem-10894	85	33	acquired	acquire	VERB
fbem-10894	85	34	company	company	NOUN
fbem-10894	85	35	with	with	ADP
fbem-10894	85	36	the	the	DET
fbem-10894	85	37	acquiring	acquire	VERB
fbem-10894	85	38	company	company	NOUN
fbem-10894	85	39	.	.	PUNCT
fbem-10894	86	1	during	during	ADP
fbem-10894	86	2	this	this	DET
fbem-10894	86	3	phase	phase	NOUN
fbem-10894	86	4	,	,	PUNCT
fbem-10894	86	5	companies	company	NOUN
fbem-10894	86	6	should	should	AUX
fbem-10894	86	7	pay	pay	VERB
fbem-10894	86	8	particular	particular	ADJ
fbem-10894	86	9	attention	attention	NOUN
fbem-10894	86	10	to	to	ADP
fbem-10894	86	11	the	the	DET
fbem-10894	86	12	following	follow	VERB
fbem-10894	86	13	financial	financial	ADJ
fbem-10894	86	14	risks	risk	NOUN
fbem-10894	86	15	:	:	PUNCT
fbem-10894	86	16	first	first	ADV
fbem-10894	86	17	,	,	PUNCT
fbem-10894	86	18	strengthen	strengthen	VERB
fbem-10894	86	19	the	the	DET
fbem-10894	86	20	verification	verification	NOUN
fbem-10894	86	21	and	and	CCONJ
fbem-10894	86	22	auditing	auditing	NOUN
fbem-10894	86	23	of	of	ADP
fbem-10894	86	24	post	post	ADJ
fbem-10894	86	25	-	-	ADJ
fbem-10894	86	26	integration	integration	ADJ
fbem-10894	86	27	financial	financial	ADJ
fbem-10894	86	28	data	datum	NOUN
fbem-10894	86	29	to	to	PART
fbem-10894	86	30	ensure	ensure	VERB
fbem-10894	86	31	accurate	accurate	ADJ
fbem-10894	86	32	transfer	transfer	NOUN
fbem-10894	86	33	of	of	ADP
fbem-10894	86	34	assets	asset	NOUN
fbem-10894	86	35	and	and	CCONJ
fbem-10894	86	36	liabilities	liability	NOUN
fbem-10894	86	37	,	,	PUNCT
fbem-10894	86	38	avoiding	avoid	VERB
fbem-10894	86	39	problems	problem	NOUN
fbem-10894	86	40	arising	arise	VERB
fbem-10894	86	41	from	from	ADP
fbem-10894	86	42	erroneous	erroneous	ADJ
fbem-10894	86	43	financial	financial	ADJ
fbem-10894	86	44	data	datum	NOUN
fbem-10894	86	45	.	.	PUNCT
fbem-10894	87	1	second	second	ADJ
fbem-10894	87	2	,	,	PUNCT
fbem-10894	87	3	focus	focus	VERB
fbem-10894	87	4	on	on	ADP
fbem-10894	87	5	tax	tax	NOUN
fbem-10894	87	6	compliance	compliance	NOUN
fbem-10894	87	7	to	to	PART
fbem-10894	87	8	avoid	avoid	VERB
fbem-10894	87	9	potential	potential	ADJ
fbem-10894	87	10	risks	risk	NOUN
fbem-10894	87	11	and	and	CCONJ
fbem-10894	87	12	additional	additional	ADJ
fbem-10894	87	13	costs	cost	NOUN
fbem-10894	87	14	resulting	result	VERB
fbem-10894	87	15	from	from	ADP
fbem-10894	87	16	improper	improper	ADJ
fbem-10894	87	17	tax	tax	NOUN
fbem-10894	87	18	treatment	treatment	NOUN
fbem-10894	87	19	.	.	PUNCT
fbem-10894	88	1	additionally	additionally	ADV
fbem-10894	88	2	,	,	PUNCT
fbem-10894	88	3	conduct	conduct	VERB
fbem-10894	88	4	a	a	DET
fbem-10894	88	5	thorough	thorough	ADJ
fbem-10894	88	6	review	review	NOUN
fbem-10894	88	7	of	of	ADP
fbem-10894	88	8	employee	employee	NOUN
fbem-10894	88	9	compensation	compensation	NOUN
fbem-10894	88	10	and	and	CCONJ
fbem-10894	88	11	benefits	benefit	NOUN
fbem-10894	88	12	to	to	PART
fbem-10894	88	13	safeguard	safeguard	VERB
fbem-10894	88	14	their	their	PRON
fbem-10894	88	15	rights	right	NOUN
fbem-10894	88	16	and	and	CCONJ
fbem-10894	88	17	reduce	reduce	VERB
fbem-10894	88	18	the	the	DET
fbem-10894	88	19	risk	risk	NOUN
fbem-10894	88	20	of	of	ADP
fbem-10894	88	21	employee	employee	NOUN
fbem-10894	88	22	dissatisfaction	dissatisfaction	NOUN
fbem-10894	88	23	.	.	PUNCT
fbem-10894	89	1	establishing	establish	VERB
fbem-10894	89	2	robust	robust	ADJ
fbem-10894	89	3	financial	financial	ADJ
fbem-10894	89	4	control	control	NOUN
fbem-10894	89	5	and	and	CCONJ
fbem-10894	89	6	reporting	reporting	NOUN
fbem-10894	89	7	mechanisms	mechanism	NOUN
fbem-10894	89	8	ensures	ensure	VERB
fbem-10894	89	9	timely	timely	ADJ
fbem-10894	89	10	transparency	transparency	NOUN
fbem-10894	89	11	of	of	ADP
fbem-10894	89	12	financial	financial	ADJ
fbem-10894	89	13	information	information	NOUN
fbem-10894	89	14	and	and	CCONJ
fbem-10894	89	15	enhances	enhance	VERB
fbem-10894	89	16	monitoring	monitoring	NOUN
fbem-10894	89	17	and	and	CCONJ
fbem-10894	89	18	early	early	ADJ
fbem-10894	89	19	warning	warning	NOUN
fbem-10894	89	20	capabilities	capability	NOUN
fbem-10894	89	21	regarding	regard	VERB
fbem-10894	89	22	financial	financial	ADJ
fbem-10894	89	23	conditions	condition	NOUN
fbem-10894	89	24	.	.	PUNCT
fbem-10894	90	1	by	by	ADP
fbem-10894	90	2	actively	actively	ADV
fbem-10894	90	3	preventing	prevent	VERB
fbem-10894	90	4	and	and	CCONJ
fbem-10894	90	5	responding	respond	VERB
fbem-10894	90	6	to	to	ADP
fbem-10894	90	7	financial	financial	ADJ
fbem-10894	90	8	risks	risk	NOUN
fbem-10894	90	9	,	,	PUNCT
fbem-10894	90	10	companies	company	NOUN
fbem-10894	90	11	can	can	AUX
fbem-10894	90	12	smoothly	smoothly	ADV
fbem-10894	90	13	achieve	achieve	VERB
fbem-10894	90	14	business	business	NOUN
fbem-10894	90	15	integration	integration	NOUN
fbem-10894	90	16	during	during	ADP
fbem-10894	90	17	the	the	DET
fbem-10894	90	18	m&a	m&a	PROPN
fbem-10894	90	19	integration	integration	NOUN
fbem-10894	90	20	phase	phase	NOUN
fbem-10894	90	21	,	,	PUNCT
fbem-10894	90	22	ensuring	ensure	VERB
fbem-10894	90	23	the	the	DET
fbem-10894	90	24	overall	overall	ADJ
fbem-10894	90	25	success	success	NOUN
fbem-10894	90	26	of	of	ADP
fbem-10894	90	27	the	the	DET
fbem-10894	90	28	m&a	m&a	PROPN
fbem-10894	90	29	process	process	NOUN
fbem-10894	90	30	and	and	CCONJ
fbem-10894	90	31	value	value	NOUN
fbem-10894	90	32	realization	realization	NOUN
fbem-10894	90	33	.	.	PUNCT
fbem-10894	91	1	5	5	X
fbem-10894	91	2	.	.	X
fbem-10894	91	3	lessons	lesson	NOUN
fbem-10894	91	4	for	for	ADP
fbem-10894	91	5	the	the	DET
fbem-10894	91	6	m&a	m&a	PROPN
fbem-10894	91	7	industry	industry	NOUN
fbem-10894	91	8	the	the	DET
fbem-10894	91	9	research	research	NOUN
fbem-10894	91	10	above	above	ADV
fbem-10894	91	11	provides	provide	VERB
fbem-10894	91	12	important	important	ADJ
fbem-10894	91	13	insights	insight	NOUN
fbem-10894	91	14	for	for	ADP
fbem-10894	91	15	companies	company	NOUN
fbem-10894	91	16	engaging	engage	VERB
fbem-10894	91	17	in	in	ADP
fbem-10894	91	18	future	future	ADJ
fbem-10894	91	19	mergers	merger	NOUN
fbem-10894	91	20	and	and	CCONJ
fbem-10894	91	21	acquisitions	acquisition	NOUN
fbem-10894	91	22	,	,	PUNCT
fbem-10894	91	23	helping	help	VERB
fbem-10894	91	24	them	they	PRON
fbem-10894	91	25	to	to	PART
fbem-10894	91	26	be	be	AUX
fbem-10894	91	27	more	more	ADV
fbem-10894	91	28	cautious	cautious	ADJ
fbem-10894	91	29	and	and	CCONJ
fbem-10894	91	30	successful	successful	ADJ
fbem-10894	91	31	in	in	ADP
fbem-10894	91	32	their	their	PRON
fbem-10894	91	33	m&a	m&a	PROPN
fbem-10894	91	34	activities	activity	NOUN
fbem-10894	91	35	.	.	PUNCT
fbem-10894	92	1	here	here	ADV
fbem-10894	92	2	are	be	AUX
fbem-10894	92	3	some	some	DET
fbem-10894	92	4	lessons	lesson	NOUN
fbem-10894	92	5	for	for	ADP
fbem-10894	92	6	the	the	DET
fbem-10894	92	7	m&a	m&a	PROPN
fbem-10894	92	8	industry	industry	NOUN
fbem-10894	92	9	:	:	PUNCT
fbem-10894	92	10	5.1	5.1	NUM
fbem-10894	92	11	.	.	PUNCT
fbem-10894	93	1	thorough	thorough	ADJ
fbem-10894	93	2	due	due	ADJ
fbem-10894	93	3	diligence	diligence	NOUN
fbem-10894	93	4	thorough	thorough	ADJ
fbem-10894	93	5	due	due	ADJ
fbem-10894	93	6	diligence	diligence	NOUN
fbem-10894	93	7	is	be	AUX
fbem-10894	93	8	a	a	DET
fbem-10894	93	9	necessary	necessary	ADJ
fbem-10894	93	10	step	step	NOUN
fbem-10894	93	11	for	for	ADP
fbem-10894	93	12	companies	company	NOUN
fbem-10894	93	13	before	before	ADP
fbem-10894	93	14	engaging	engage	VERB
fbem-10894	93	15	in	in	ADP
fbem-10894	93	16	an	an	DET
fbem-10894	93	17	m&a	m&a	PROPN
fbem-10894	93	18	.	.	PUNCT
fbem-10894	94	1	by	by	ADP
fbem-10894	94	2	comprehensively	comprehensively	ADV
fbem-10894	94	3	understanding	understanding	NOUN
fbem-10894	94	4	and	and	CCONJ
fbem-10894	94	5	extensively	extensively	ADV
fbem-10894	94	6	researching	research	VERB
fbem-10894	94	7	the	the	DET
fbem-10894	94	8	target	target	NOUN
fbem-10894	94	9	company	company	NOUN
fbem-10894	94	10	,	,	PUNCT
fbem-10894	94	11	companies	company	NOUN
fbem-10894	94	12	can	can	AUX
fbem-10894	94	13	reduce	reduce	VERB
fbem-10894	94	14	m&a	m&a	PROPN
fbem-10894	94	15	risks	risk	NOUN
fbem-10894	94	16	,	,	PUNCT
fbem-10894	94	17	ensuring	ensure	VERB
fbem-10894	94	18	the	the	DET
fbem-10894	94	19	accuracy	accuracy	NOUN
fbem-10894	94	20	and	and	CCONJ
fbem-10894	94	21	feasibility	feasibility	NOUN
fbem-10894	94	22	of	of	ADP
fbem-10894	94	23	their	their	PRON
fbem-10894	94	24	decisions	decision	NOUN
fbem-10894	94	25	.	.	PUNCT
fbem-10894	95	1	during	during	ADP
fbem-10894	95	2	due	due	ADJ
fbem-10894	95	3	diligence	diligence	NOUN
fbem-10894	95	4	,	,	PUNCT
fbem-10894	95	5	companies	company	NOUN
fbem-10894	95	6	should	should	AUX
fbem-10894	95	7	gather	gather	VERB
fbem-10894	95	8	relevant	relevant	ADJ
fbem-10894	95	9	information	information	NOUN
fbem-10894	95	10	about	about	ADP
fbem-10894	95	11	the	the	DET
fbem-10894	95	12	target	target	NOUN
fbem-10894	95	13	company	company	NOUN
fbem-10894	95	14	,	,	PUNCT
fbem-10894	95	15	including	include	VERB
fbem-10894	95	16	financial	financial	ADJ
fbem-10894	95	17	statements	statement	NOUN
fbem-10894	95	18	,	,	PUNCT
fbem-10894	95	19	organizational	organizational	ADJ
fbem-10894	95	20	structure	structure	NOUN
fbem-10894	95	21	,	,	PUNCT
fbem-10894	95	22	business	business	NOUN
fbem-10894	95	23	models	model	NOUN
fbem-10894	95	24	,	,	PUNCT
fbem-10894	95	25	and	and	CCONJ
fbem-10894	95	26	ownership	ownership	NOUN
fbem-10894	95	27	structure	structure	NOUN
fbem-10894	95	28	,	,	PUNCT
fbem-10894	95	29	to	to	PART
fbem-10894	95	30	ensure	ensure	VERB
fbem-10894	95	31	the	the	DET
fbem-10894	95	32	completeness	completeness	NOUN
fbem-10894	95	33	and	and	CCONJ
fbem-10894	95	34	accuracy	accuracy	NOUN
fbem-10894	95	35	of	of	ADP
fbem-10894	95	36	the	the	DET
fbem-10894	95	37	information	information	NOUN
fbem-10894	95	38	.	.	PUNCT
fbem-10894	96	1	additionally	additionally	ADV
fbem-10894	96	2	,	,	PUNCT
fbem-10894	96	3	auditing	audit	VERB
fbem-10894	96	4	the	the	DET
fbem-10894	96	5	target	target	NOUN
fbem-10894	96	6	company	company	NOUN
fbem-10894	96	7	's	's	PART
fbem-10894	96	8	financial	financial	ADJ
fbem-10894	96	9	statements	statement	NOUN
fbem-10894	96	10	confirms	confirm	VERB
fbem-10894	96	11	their	their	PRON
fbem-10894	96	12	authenticity	authenticity	NOUN
fbem-10894	96	13	and	and	CCONJ
fbem-10894	96	14	identifies	identify	VERB
fbem-10894	96	15	potential	potential	ADJ
fbem-10894	96	16	financial	financial	ADJ
fbem-10894	96	17	risks	risk	NOUN
fbem-10894	96	18	and	and	CCONJ
fbem-10894	96	19	unethical	unethical	ADJ
fbem-10894	96	20	practices	practice	NOUN
fbem-10894	96	21	.	.	PUNCT
fbem-10894	97	1	furthermore	furthermore	ADV
fbem-10894	97	2	,	,	PUNCT
fbem-10894	97	3	gaining	gain	VERB
fbem-10894	97	4	a	a	DET
fbem-10894	97	5	deep	deep	ADJ
fbem-10894	97	6	understanding	understanding	NOUN
fbem-10894	97	7	of	of	ADP
fbem-10894	97	8	the	the	DET
fbem-10894	97	9	target	target	NOUN
fbem-10894	97	10	company	company	NOUN
fbem-10894	97	11	's	's	PART
fbem-10894	97	12	business	business	NOUN
fbem-10894	97	13	model	model	NOUN
fbem-10894	97	14	,	,	PUNCT
fbem-10894	97	15	market	market	NOUN
fbem-10894	97	16	position	position	NOUN
fbem-10894	97	17	,	,	PUNCT
fbem-10894	97	18	competitors	competitor	NOUN
fbem-10894	97	19	,	,	PUNCT
fbem-10894	97	20	and	and	CCONJ
fbem-10894	97	21	customer	customer	NOUN
fbem-10894	97	22	base	base	NOUN
fbem-10894	97	23	helps	help	VERB
fbem-10894	97	24	assess	assess	VERB
fbem-10894	97	25	its	its	PRON
fbem-10894	97	26	industry	industry	NOUN
fbem-10894	97	27	position	position	NOUN
fbem-10894	97	28	and	and	CCONJ
fbem-10894	97	29	potential	potential	ADJ
fbem-10894	97	30	growth	growth	NOUN
fbem-10894	97	31	opportunities	opportunity	NOUN
fbem-10894	97	32	.	.	PUNCT
fbem-10894	98	1	investigating	investigate	VERB
fbem-10894	98	2	legal	legal	ADJ
fbem-10894	98	3	risks	risk	NOUN
fbem-10894	98	4	of	of	ADP
fbem-10894	98	5	the	the	DET
fbem-10894	98	6	target	target	NOUN
fbem-10894	98	7	company	company	NOUN
fbem-10894	98	8	,	,	PUNCT
fbem-10894	98	9	such	such	ADJ
fbem-10894	98	10	as	as	ADP
fbem-10894	98	11	contract	contract	NOUN
fbem-10894	98	12	disputes	dispute	NOUN
fbem-10894	98	13	and	and	CCONJ
fbem-10894	98	14	intellectual	intellectual	ADJ
fbem-10894	98	15	property	property	NOUN
fbem-10894	98	16	issues	issue	NOUN
fbem-10894	98	17	,	,	PUNCT
fbem-10894	98	18	ensures	ensure	VERB
fbem-10894	98	19	legal	legal	ADJ
fbem-10894	98	20	compliance	compliance	NOUN
fbem-10894	98	21	during	during	ADP
fbem-10894	98	22	the	the	DET
fbem-10894	98	23	m&a	m&a	PROPN
fbem-10894	98	24	process	process	NOUN
fbem-10894	98	25	.	.	PUNCT
fbem-10894	99	1	through	through	ADP
fbem-10894	99	2	thorough	thorough	ADJ
fbem-10894	99	3	due	due	ADJ
fbem-10894	99	4	diligence	diligence	NOUN
fbem-10894	99	5	,	,	PUNCT
fbem-10894	99	6	companies	company	NOUN
fbem-10894	99	7	can	can	AUX
fbem-10894	99	8	make	make	VERB
fbem-10894	99	9	informed	informed	ADJ
fbem-10894	99	10	decisions	decision	NOUN
fbem-10894	99	11	,	,	PUNCT
fbem-10894	99	12	find	find	VERB
fbem-10894	99	13	suitable	suitable	ADJ
fbem-10894	99	14	m&a	m&a	PROPN
fbem-10894	99	15	targets	target	NOUN
fbem-10894	99	16	,	,	PUNCT
fbem-10894	99	17	and	and	CCONJ
fbem-10894	99	18	achieve	achieve	VERB
fbem-10894	99	19	a	a	DET
fbem-10894	99	20	smooth	smooth	ADJ
fbem-10894	99	21	m&a	m&a	NOUN
fbem-10894	99	22	process	process	NOUN
fbem-10894	99	23	with	with	ADP
fbem-10894	99	24	successful	successful	ADJ
fbem-10894	99	25	realization	realization	NOUN
fbem-10894	99	26	of	of	ADP
fbem-10894	99	27	expected	expect	VERB
fbem-10894	99	28	objectives	objective	NOUN
fbem-10894	99	29	.	.	PUNCT
fbem-10894	100	1	5.2	5.2	NUM
fbem-10894	100	2	.	.	PUNCT
fbem-10894	100	3	focus	focus	VERB
fbem-10894	100	4	on	on	ADP
fbem-10894	100	5	financial	financial	ADJ
fbem-10894	100	6	integration	integration	NOUN
fbem-10894	100	7	paying	pay	VERB
fbem-10894	100	8	attention	attention	NOUN
fbem-10894	100	9	to	to	ADP
fbem-10894	100	10	financial	financial	ADJ
fbem-10894	100	11	integration	integration	NOUN
fbem-10894	100	12	is	be	AUX
fbem-10894	100	13	one	one	NUM
fbem-10894	100	14	of	of	ADP
fbem-10894	100	15	the	the	DET
fbem-10894	100	16	critical	critical	ADJ
fbem-10894	100	17	tasks	task	NOUN
fbem-10894	100	18	for	for	ADP
fbem-10894	100	19	companies	company	NOUN
fbem-10894	100	20	after	after	ADP
fbem-10894	100	21	completing	complete	VERB
fbem-10894	100	22	an	an	DET
fbem-10894	100	23	m&a	m&a	PROPN
fbem-10894	100	24	.	.	PUNCT
fbem-10894	101	1	it	it	PRON
fbem-10894	101	2	involves	involve	VERB
fbem-10894	101	3	organically	organically	ADV
fbem-10894	101	4	merging	merge	VERB
fbem-10894	101	5	the	the	DET
fbem-10894	101	6	financial	financial	ADJ
fbem-10894	101	7	systems	system	NOUN
fbem-10894	101	8	,	,	PUNCT
fbem-10894	101	9	processes	process	NOUN
fbem-10894	101	10	,	,	PUNCT
fbem-10894	101	11	and	and	CCONJ
fbem-10894	101	12	accounting	accounting	NOUN
fbem-10894	101	13	data	datum	NOUN
fbem-10894	101	14	of	of	ADP
fbem-10894	101	15	two	two	NUM
fbem-10894	101	16	independent	independent	ADJ
fbem-10894	101	17	companies	company	NOUN
fbem-10894	101	18	to	to	PART
fbem-10894	101	19	optimize	optimize	VERB
fbem-10894	101	20	resource	resource	NOUN
fbem-10894	101	21	allocation	allocation	NOUN
fbem-10894	101	22	and	and	CCONJ
fbem-10894	101	23	achieve	achieve	VERB
fbem-10894	101	24	synergies	synergy	NOUN
fbem-10894	101	25	.	.	PUNCT
fbem-10894	102	1	during	during	ADP
fbem-10894	102	2	financial	financial	ADJ
fbem-10894	102	3	integration	integration	NOUN
fbem-10894	102	4	,	,	PUNCT
fbem-10894	102	5	companies	company	NOUN
fbem-10894	102	6	need	need	VERB
fbem-10894	102	7	to	to	PART
fbem-10894	102	8	conduct	conduct	VERB
fbem-10894	102	9	comprehensive	comprehensive	ADJ
fbem-10894	102	10	verification	verification	NOUN
fbem-10894	102	11	and	and	CCONJ
fbem-10894	102	12	auditing	auditing	NOUN
fbem-10894	102	13	of	of	ADP
fbem-10894	102	14	financial	financial	ADJ
fbem-10894	102	15	data	datum	NOUN
fbem-10894	102	16	from	from	ADP
fbem-10894	102	17	both	both	DET
fbem-10894	102	18	parties	party	NOUN
fbem-10894	102	19	to	to	PART
fbem-10894	102	20	ensure	ensure	VERB
fbem-10894	102	21	accurate	accurate	ADJ
fbem-10894	102	22	transfer	transfer	NOUN
fbem-10894	102	23	of	of	ADP
fbem-10894	102	24	assets	asset	NOUN
fbem-10894	102	25	and	and	CCONJ
fbem-10894	102	26	liabilities	liability	NOUN
fbem-10894	102	27	,	,	PUNCT
fbem-10894	102	28	avoiding	avoid	VERB
fbem-10894	102	29	problems	problem	NOUN
fbem-10894	102	30	arising	arise	VERB
fbem-10894	102	31	from	from	ADP
fbem-10894	102	32	data	datum	NOUN
fbem-10894	102	33	errors	error	NOUN
fbem-10894	102	34	.	.	PUNCT
fbem-10894	103	1	additionally	additionally	ADV
fbem-10894	103	2	,	,	PUNCT
fbem-10894	103	3	paying	pay	VERB
fbem-10894	103	4	attention	attention	NOUN
fbem-10894	103	5	to	to	ADP
fbem-10894	103	6	tax	tax	NOUN
fbem-10894	103	7	compliance	compliance	NOUN
fbem-10894	103	8	and	and	CCONJ
fbem-10894	103	9	properly	properly	ADV
fbem-10894	103	10	planning	plan	VERB
fbem-10894	103	11	tax	tax	NOUN
fbem-10894	103	12	strategies	strategy	NOUN
fbem-10894	103	13	reduces	reduce	VERB
fbem-10894	103	14	tax	tax	NOUN
fbem-10894	103	15	risks	risk	NOUN
fbem-10894	103	16	and	and	CCONJ
fbem-10894	103	17	potential	potential	ADJ
fbem-10894	103	18	tax	tax	NOUN
fbem-10894	103	19	costs	cost	NOUN
fbem-10894	103	20	.	.	PUNCT
fbem-10894	104	1	simultaneously	simultaneously	ADV
fbem-10894	104	2	,	,	PUNCT
fbem-10894	104	3	companies	company	NOUN
fbem-10894	104	4	should	should	AUX
fbem-10894	104	5	review	review	VERB
fbem-10894	104	6	and	and	CCONJ
fbem-10894	104	7	adjust	adjust	VERB
fbem-10894	104	8	the	the	DET
fbem-10894	104	9	post	post	ADJ
fbem-10894	104	10	-	-	ADJ
fbem-10894	104	11	merger	merger	ADJ
fbem-10894	104	12	compensation	compensation	NOUN
fbem-10894	104	13	system	system	NOUN
fbem-10894	104	14	and	and	CCONJ
fbem-10894	104	15	benefits	benefit	NOUN
fbem-10894	104	16	to	to	PART
fbem-10894	104	17	safeguard	safeguard	VERB
fbem-10894	104	18	employees	employee	NOUN
fbem-10894	104	19	'	'	PART
fbem-10894	104	20	rights	right	NOUN
fbem-10894	104	21	,	,	PUNCT
fbem-10894	104	22	promote	promote	VERB
fbem-10894	104	23	team	team	NOUN
fbem-10894	104	24	cooperation	cooperation	NOUN
fbem-10894	104	25	,	,	PUNCT
fbem-10894	104	26	and	and	CCONJ
fbem-10894	104	27	ensure	ensure	VERB
fbem-10894	104	28	business	business	NOUN
fbem-10894	104	29	stability	stability	NOUN
fbem-10894	104	30	.	.	PUNCT
fbem-10894	105	1	establishing	establish	VERB
fbem-10894	105	2	sound	sound	ADJ
fbem-10894	105	3	financial	financial	ADJ
fbem-10894	105	4	control	control	NOUN
fbem-10894	105	5	and	and	CCONJ
fbem-10894	105	6	reporting	reporting	NOUN
fbem-10894	105	7	mechanisms	mechanism	NOUN
fbem-10894	105	8	,	,	PUNCT
fbem-10894	105	9	as	as	ADV
fbem-10894	105	10	well	well	ADV
fbem-10894	105	11	as	as	ADP
fbem-10894	105	12	transparently	transparently	ADV
fbem-10894	105	13	disclosing	disclose	VERB
fbem-10894	105	14	financial	financial	ADJ
fbem-10894	105	15	information	information	NOUN
fbem-10894	105	16	,	,	PUNCT
fbem-10894	105	17	enhances	enhance	VERB
fbem-10894	105	18	monitoring	monitoring	NOUN
fbem-10894	105	19	and	and	CCONJ
fbem-10894	105	20	early	early	ADJ
fbem-10894	105	21	warning	warning	NOUN
fbem-10894	105	22	capabilities	capability	NOUN
fbem-10894	105	23	regarding	regard	VERB
fbem-10894	105	24	financial	financial	ADJ
fbem-10894	105	25	conditions	condition	NOUN
fbem-10894	105	26	,	,	PUNCT
fbem-10894	105	27	thereby	thereby	ADV
fbem-10894	105	28	laying	lay	VERB
fbem-10894	105	29	a	a	DET
fbem-10894	105	30	solid	solid	ADJ
fbem-10894	105	31	foundation	foundation	NOUN
fbem-10894	105	32	for	for	SCONJ
fbem-10894	105	33	the	the	DET
fbem-10894	105	34	company	company	NOUN
fbem-10894	105	35	to	to	PART
fbem-10894	105	36	achieve	achieve	VERB
fbem-10894	105	37	operational	operational	ADJ
fbem-10894	105	38	advantages	advantage	NOUN
fbem-10894	105	39	and	and	CCONJ
fbem-10894	105	40	sustained	sustained	ADJ
fbem-10894	105	41	growth	growth	NOUN
fbem-10894	105	42	after	after	ADP
fbem-10894	105	43	the	the	DET
fbem-10894	105	44	m&a	m&a	PROPN
fbem-10894	105	45	.	.	PUNCT
fbem-10894	106	1	by	by	ADP
fbem-10894	106	2	focusing	focus	VERB
fbem-10894	106	3	on	on	ADP
fbem-10894	106	4	financial	financial	ADJ
fbem-10894	106	5	integration	integration	NOUN
fbem-10894	106	6	,	,	PUNCT
fbem-10894	106	7	companies	company	NOUN
fbem-10894	106	8	can	can	AUX
fbem-10894	106	9	better	well	ADV
fbem-10894	106	10	achieve	achieve	VERB
fbem-10894	106	11	m&a	m&a	PROPN
fbem-10894	106	12	objectives	objective	NOUN
fbem-10894	106	13	,	,	PUNCT
fbem-10894	106	14	reduce	reduce	VERB
fbem-10894	106	15	risks	risk	NOUN
fbem-10894	106	16	,	,	PUNCT
fbem-10894	106	17	improve	improve	VERB
fbem-10894	106	18	business	business	NOUN
fbem-10894	106	19	performance	performance	NOUN
fbem-10894	106	20	,	,	PUNCT
fbem-10894	106	21	and	and	CCONJ
fbem-10894	106	22	ultimately	ultimately	ADV
fbem-10894	106	23	realize	realize	VERB
fbem-10894	106	24	post	post	ADJ
fbem-10894	106	25	-	-	ADJ
fbem-10894	106	26	merger	merger	ADJ
fbem-10894	106	27	synergies	synergy	NOUN
fbem-10894	106	28	and	and	CCONJ
fbem-10894	106	29	strategic	strategic	ADJ
fbem-10894	106	30	value	value	NOUN
fbem-10894	106	31	.	.	PUNCT
fbem-10894	107	1	5.3	5.3	NUM
fbem-10894	107	2	.	.	PUNCT
fbem-10894	107	3	implement	implement	VERB
fbem-10894	107	4	earn	earn	NOUN
fbem-10894	107	5	-	-	PUNCT
fbem-10894	107	6	out	out	ADP
fbem-10894	107	7	conditions	condition	NOUN
fbem-10894	107	8	implementing	implement	VERB
fbem-10894	107	9	earn	earn	NOUN
fbem-10894	107	10	-	-	PUNCT
fbem-10894	107	11	out	out	ADP
fbem-10894	107	12	conditions	condition	NOUN
fbem-10894	107	13	is	be	AUX
fbem-10894	107	14	a	a	DET
fbem-10894	107	15	preventive	preventive	ADJ
fbem-10894	107	16	measure	measure	NOUN
fbem-10894	107	17	taken	take	VERB
fbem-10894	107	18	by	by	ADP
fbem-10894	107	19	companies	company	NOUN
fbem-10894	107	20	during	during	ADP
fbem-10894	107	21	m&a	m&a	PROPN
fbem-10894	107	22	transactions	transaction	NOUN
fbem-10894	107	23	to	to	PART
fbem-10894	107	24	protect	protect	VERB
fbem-10894	107	25	their	their	PRON
fbem-10894	107	26	interests	interest	NOUN
fbem-10894	107	27	and	and	CCONJ
fbem-10894	107	28	reduce	reduce	VERB
fbem-10894	107	29	m&a	m&a	PROPN
fbem-10894	107	30	risks	risk	NOUN
fbem-10894	107	31	.	.	PUNCT
fbem-10894	108	1	earn	earn	NOUN
fbem-10894	108	2	-	-	PUNCT
fbem-10894	108	3	out	out	ADP
fbem-10894	108	4	conditions	condition	NOUN
fbem-10894	108	5	involve	involve	VERB
fbem-10894	108	6	setting	set	VERB
fbem-10894	108	7	agreements	agreement	NOUN
fbem-10894	108	8	on	on	ADP
fbem-10894	108	9	future	future	ADJ
fbem-10894	108	10	performance	performance	NOUN
fbem-10894	108	11	or	or	CCONJ
fbem-10894	108	12	other	other	ADJ
fbem-10894	108	13	key	key	ADJ
fbem-10894	108	14	indicators	indicator	NOUN
fbem-10894	108	15	of	of	ADP
fbem-10894	108	16	the	the	DET
fbem-10894	108	17	acquired	acquire	VERB
fbem-10894	108	18	company	company	NOUN
fbem-10894	108	19	.	.	PUNCT
fbem-10894	109	1	failure	failure	NOUN
fbem-10894	109	2	to	to	PART
fbem-10894	109	3	meet	meet	VERB
fbem-10894	109	4	these	these	DET
fbem-10894	109	5	139	139	NUM
fbem-10894	109	6	conditions	condition	NOUN
fbem-10894	109	7	triggers	trigger	VERB
fbem-10894	109	8	corresponding	correspond	VERB
fbem-10894	109	9	adjustment	adjustment	NOUN
fbem-10894	109	10	measures	measure	NOUN
fbem-10894	109	11	.	.	PUNCT
fbem-10894	110	1	when	when	SCONJ
fbem-10894	110	2	implementing	implement	VERB
fbem-10894	110	3	earn	earn	VERB
fbem-10894	110	4	-	-	PUNCT
fbem-10894	110	5	out	out	ADP
fbem-10894	110	6	conditions	condition	NOUN
fbem-10894	110	7	,	,	PUNCT
fbem-10894	110	8	companies	company	NOUN
fbem-10894	110	9	need	need	VERB
fbem-10894	110	10	to	to	PART
fbem-10894	110	11	reasonably	reasonably	ADV
fbem-10894	110	12	consider	consider	VERB
fbem-10894	110	13	the	the	DET
fbem-10894	110	14	acquired	acquire	VERB
fbem-10894	110	15	company	company	NOUN
fbem-10894	110	16	's	's	PART
fbem-10894	110	17	operational	operational	ADJ
fbem-10894	110	18	status	status	NOUN
fbem-10894	110	19	,	,	PUNCT
fbem-10894	110	20	market	market	NOUN
fbem-10894	110	21	prospects	prospect	NOUN
fbem-10894	110	22	,	,	PUNCT
fbem-10894	110	23	and	and	CCONJ
fbem-10894	110	24	risk	risk	NOUN
fbem-10894	110	25	factors	factor	NOUN
fbem-10894	110	26	.	.	PUNCT
fbem-10894	111	1	common	common	ADJ
fbem-10894	111	2	earn	earn	NOUN
fbem-10894	111	3	-	-	PUNCT
fbem-10894	111	4	out	out	ADP
fbem-10894	111	5	conditions	condition	NOUN
fbem-10894	111	6	include	include	VERB
fbem-10894	111	7	agreements	agreement	NOUN
fbem-10894	111	8	on	on	ADP
fbem-10894	111	9	the	the	DET
fbem-10894	111	10	acquired	acquire	VERB
fbem-10894	111	11	company	company	NOUN
fbem-10894	111	12	's	's	PART
fbem-10894	111	13	performance	performance	NOUN
fbem-10894	111	14	,	,	PUNCT
fbem-10894	111	15	market	market	NOUN
fbem-10894	111	16	share	share	NOUN
fbem-10894	111	17	,	,	PUNCT
fbem-10894	111	18	profit	profit	NOUN
fbem-10894	111	19	forecasts	forecast	NOUN
fbem-10894	111	20	,	,	PUNCT
fbem-10894	111	21	and	and	CCONJ
fbem-10894	111	22	other	other	ADJ
fbem-10894	111	23	related	related	ADJ
fbem-10894	111	24	aspects	aspect	NOUN
fbem-10894	111	25	.	.	PUNCT
fbem-10894	112	1	if	if	SCONJ
fbem-10894	112	2	the	the	DET
fbem-10894	112	3	acquired	acquire	VERB
fbem-10894	112	4	company	company	NOUN
fbem-10894	112	5	fails	fail	VERB
fbem-10894	112	6	to	to	PART
fbem-10894	112	7	meet	meet	VERB
fbem-10894	112	8	the	the	DET
fbem-10894	112	9	agreed	agree	VERB
fbem-10894	112	10	performance	performance	NOUN
fbem-10894	112	11	indicators	indicator	NOUN
fbem-10894	112	12	,	,	PUNCT
fbem-10894	112	13	it	it	PRON
fbem-10894	112	14	may	may	AUX
fbem-10894	112	15	trigger	trigger	VERB
fbem-10894	112	16	subsequent	subsequent	ADJ
fbem-10894	112	17	measures	measure	NOUN
fbem-10894	112	18	such	such	ADJ
fbem-10894	112	19	as	as	ADP
fbem-10894	112	20	price	price	NOUN
fbem-10894	112	21	adjustments	adjustment	NOUN
fbem-10894	112	22	,	,	PUNCT
fbem-10894	112	23	equity	equity	NOUN
fbem-10894	112	24	ratio	ratio	NOUN
fbem-10894	112	25	adjustments	adjustment	NOUN
fbem-10894	112	26	,	,	PUNCT
fbem-10894	112	27	or	or	CCONJ
fbem-10894	112	28	partial	partial	ADJ
fbem-10894	112	29	return	return	NOUN
fbem-10894	112	30	of	of	ADP
fbem-10894	112	31	m&a	m&a	PROPN
fbem-10894	112	32	funds	fund	NOUN
fbem-10894	112	33	,	,	PUNCT
fbem-10894	112	34	ensuring	ensure	VERB
fbem-10894	112	35	that	that	SCONJ
fbem-10894	112	36	the	the	DET
fbem-10894	112	37	acquirer	acquirer	NOUN
fbem-10894	112	38	does	do	AUX
fbem-10894	112	39	not	not	PART
fbem-10894	112	40	suffer	suffer	VERB
fbem-10894	112	41	significant	significant	ADJ
fbem-10894	112	42	losses	loss	NOUN
fbem-10894	112	43	due	due	ADP
fbem-10894	112	44	to	to	ADP
fbem-10894	112	45	the	the	DET
fbem-10894	112	46	acquired	acquire	VERB
fbem-10894	112	47	company	company	NOUN
fbem-10894	112	48	's	's	PART
fbem-10894	112	49	underperformance	underperformance	NOUN
fbem-10894	112	50	.	.	PUNCT
fbem-10894	113	1	through	through	ADP
fbem-10894	113	2	implementing	implement	VERB
fbem-10894	113	3	earn	earn	NOUN
fbem-10894	113	4	-	-	PUNCT
fbem-10894	113	5	out	out	ADP
fbem-10894	113	6	conditions	condition	NOUN
fbem-10894	113	7	,	,	PUNCT
fbem-10894	113	8	companies	company	NOUN
fbem-10894	113	9	can	can	AUX
fbem-10894	113	10	make	make	VERB
fbem-10894	113	11	more	more	ADV
fbem-10894	113	12	cautious	cautious	ADJ
fbem-10894	113	13	m&a	m&a	NOUN
fbem-10894	113	14	decisions	decision	NOUN
fbem-10894	113	15	,	,	PUNCT
fbem-10894	113	16	enhance	enhance	VERB
fbem-10894	113	17	the	the	DET
fbem-10894	113	18	stability	stability	NOUN
fbem-10894	113	19	and	and	CCONJ
fbem-10894	113	20	success	success	NOUN
fbem-10894	113	21	probability	probability	NOUN
fbem-10894	113	22	of	of	ADP
fbem-10894	113	23	m&as	m&as	NOUN
fbem-10894	113	24	,	,	PUNCT
fbem-10894	113	25	and	and	CCONJ
fbem-10894	113	26	also	also	ADV
fbem-10894	113	27	encourage	encourage	VERB
fbem-10894	113	28	the	the	DET
fbem-10894	113	29	acquired	acquire	VERB
fbem-10894	113	30	company	company	NOUN
fbem-10894	113	31	to	to	PART
fbem-10894	113	32	strive	strive	VERB
fbem-10894	113	33	to	to	PART
fbem-10894	113	34	achieve	achieve	VERB
fbem-10894	113	35	the	the	DET
fbem-10894	113	36	expected	expect	VERB
fbem-10894	113	37	objectives	objective	NOUN
fbem-10894	113	38	,	,	PUNCT
fbem-10894	113	39	promoting	promote	VERB
fbem-10894	113	40	the	the	DET
fbem-10894	113	41	healthy	healthy	ADJ
fbem-10894	113	42	development	development	NOUN
fbem-10894	113	43	of	of	ADP
fbem-10894	113	44	cooperation	cooperation	NOUN
fbem-10894	113	45	between	between	ADP
fbem-10894	113	46	both	both	DET
fbem-10894	113	47	parties	party	NOUN
fbem-10894	113	48	.	.	PUNCT
fbem-10894	114	1	references	reference	NOUN
fbem-10894	114	2	[	[	X
fbem-10894	114	3	1	1	NUM
fbem-10894	114	4	]	]	PUNCT
fbem-10894	114	5	kyung	kyung	PROPN
fbem-10894	114	6	jin	jin	PROPN
fbem-10894	114	7	yoo	yoo	PROPN
fbem-10894	114	8	,	,	PUNCT
fbem-10894	114	9	youah	youah	PROPN
fbem-10894	114	10	lee	lee	PROPN
fbem-10894	114	11	,	,	PUNCT
fbem-10894	114	12	eunny	eunny	VERB
fbem-10894	114	13	eong	eong	ADJ
fbem-10894	114	14	heo.economic	heo.economic	ADJ
fbem-10894	114	15	effects	effect	NOUN
fbem-10894	114	16	by	by	ADP
fbem-10894	114	17	merger	merger	NOUN
fbem-10894	114	18	and	and	CCONJ
fbem-10894	114	19	acquisition	acquisition	NOUN
fbem-10894	114	20	types	type	NOUN
fbem-10894	114	21	in	in	ADP
fbem-10894	114	22	the	the	DET
fbem-10894	114	23	renewable	renewable	ADJ
fbem-10894	114	24	energy	energy	NOUN
fbem-10894	114	25	sector	sector	NOUN
fbem-10894	114	26	:	:	PUNCT
fbem-10894	114	27	an	an	DET
fbem-10894	114	28	event	event	NOUN
fbem-10894	114	29	study	study	NOUN
fbem-10894	114	30	approach	approach	NOUN
fbem-10894	114	31	[	[	X
fbem-10894	114	32	j].renewable	j].renewable	ADJ
fbem-10894	114	33	and	and	CCONJ
fbem-10894	114	34	sustainable	sustainable	ADJ
fbem-10894	114	35	energy	energy	NOUN
fbem-10894	114	36	reviews,2013,25(26):694	reviews,2013,25(26):694	PROPN
fbem-10894	114	37	-	-	SYM
fbem-10894	114	38	701	701	NUM
fbem-10894	114	39	.	.	PUNCT
fbem-10894	115	1	[	[	X
fbem-10894	115	2	2	2	NUM
fbem-10894	115	3	]	]	X
fbem-10894	115	4	robert	robert	PROPN
fbem-10894	115	5	conn	conn	PROPN
fbem-10894	115	6	,	,	PUNCT
fbem-10894	115	7	paul	paul	PROPN
fbem-10894	115	8	mgh	mgh	PROPN
fbem-10894	115	9	guest	guest	VERB
fbem-10894	115	10	.	.	PUNCT
fbem-10894	116	1	the	the	DET
fbem-10894	116	2	impact	impact	NOUN
fbem-10894	116	3	on	on	ADP
fbem-10894	116	4	uk	uk	PROPN
fbem-10894	116	5	acquires	acquire	VERB
fbem-10894	116	6	of	of	ADP
fbem-10894	116	7	do	do	NOUN
fbem-10894	116	8	-	-	PUNCT
fbem-10894	116	9	mestic	mestic	ADJ
fbem-10894	116	10	,	,	PUNCT
fbem-10894	116	11	cross	cross	NOUN
fbem-10894	116	12	-	-	ADJ
fbem-10894	116	13	border	border	ADJ
fbem-10894	116	14	,	,	PUNCT
fbem-10894	116	15	public	public	ADJ
fbem-10894	116	16	and	and	CCONJ
fbem-10894	116	17	private	private	ADJ
fbem-10894	116	18	acquisitions	acquisition	NOUN
fbem-10894	117	1	[	[	X
fbem-10894	117	2	j	j	X
fbem-10894	117	3	]	]	X
fbem-10894	117	4	.	.	PUNCT
fbem-10894	118	1	journal	journal	PROPN
fbem-10894	118	2	of	of	ADP
fbem-10894	118	3	business	business	NOUN
fbem-10894	118	4	finance	finance	NOUN
fbem-10894	118	5	and	and	CCONJ
fbem-10894	118	6	accounting	accounting	NOUN
fbem-10894	118	7	,	,	PUNCT
fbem-10894	118	8	2005	2005	NUM
fbem-10894	118	9	,	,	PUNCT
fbem-10894	118	10	32	32	NUM
fbem-10894	118	11	:	:	SYM
fbem-10894	118	12	815870	815870	NUM
fbem-10894	118	13	.	.	PUNCT
fbem-10894	119	1	[	[	X
fbem-10894	119	2	3	3	X
fbem-10894	119	3	]	]	PUNCT
fbem-10894	119	4	smidt.mergers	smidt.merger	NOUN
fbem-10894	119	5	and	and	CCONJ
fbem-10894	119	6	acquisitions	acquisition	NOUN
fbem-10894	119	7	performance	performance	NOUN
fbem-10894	119	8	system	system	NOUN
fbem-10894	119	9	:	:	PUNCT
fbem-10894	119	10	integrated	integrate	VERB
fbem-10894	119	11	framework	framework	NOUN
fbem-10894	119	12	for	for	ADP
fbem-10894	119	13	strategy	strategy	NOUN
fbem-10894	119	14	formulation	formulation	NOUN
fbem-10894	119	15	and	and	CCONJ
fbem-10894	119	16	execution	execution	NOUN
fbem-10894	119	17	using	use	VERB
fbem-10894	119	18	flexible	flexible	ADJ
fbem-10894	119	19	strategy	strategy	NOUN
fbem-10894	119	20	game	game	NOUN
fbem-10894	119	21	-	-	PUNCT
fbem-10894	119	22	card	card	NOUN
fbem-10894	120	1	[	[	X
fbem-10894	120	2	j	j	X
fbem-10894	120	3	]	]	X
fbem-10894	120	4	.	.	PUNCT
fbem-10894	121	1	global	global	ADJ
fbem-10894	121	2	journal	journal	PROPN
fbem-10894	121	3	of	of	ADP
fbem-10894	121	4	flexible	flexible	ADJ
fbem-10894	121	5	systems	system	NOUN
fbem-10894	121	6	management	management	NOUN
fbem-10894	121	7	.	.	PUNCT
fbem-10894	122	1	2012,13	2012,13	X
fbem-10894	122	2	:	:	PUNCT
fbem-10894	122	3	41	41	NUM
fbem-10894	122	4	-	-	SYM
fbem-10894	122	5	56	56	NUM
fbem-10894	122	6	.	.	PUNCT
fbem-10894	123	1	[	[	X
fbem-10894	123	2	4	4	X
fbem-10894	123	3	]	]	X
fbem-10894	123	4	jing	jing	PROPN
fbem-10894	123	5	yan	yan	PROPN
fbem-10894	123	6	.	.	PUNCT
fbem-10894	124	1	do	do	AUX
fbem-10894	124	2	mergers	merger	NOUN
fbem-10894	124	3	and	and	CCONJ
fbem-10894	124	4	acquisitions	acquisition	NOUN
fbem-10894	124	5	promote	promote	VERB
fbem-10894	124	6	trade	trade	NOUN
fbem-10894	124	7	evidence	evidence	NOUN
fbem-10894	124	8	from	from	ADP
fbem-10894	124	9	china[j	china[j	PROPN
fbem-10894	124	10	]	]	PUNCT
fbem-10894	124	11	.	.	PUNCT
fbem-10894	125	1	the	the	DET
fbem-10894	125	2	journal	journal	NOUN
fbem-10894	125	3	of	of	ADP
fbem-10894	125	4	international	international	PROPN
fbem-10894	125	5	trade	trade	PROPN
fbem-10894	125	6	&	&	CCONJ
fbem-10894	125	7	economic	economic	ADJ
fbem-10894	125	8	development	development	NOUN
fbem-10894	125	9	,	,	PUNCT
fbem-10894	125	10	2018,27(07):792	2018,27(07):792	NUM
fbem-10894	125	11	-	-	SYM
fbem-10894	125	12	805	805	NUM
fbem-10894	125	13	.	.	PUNCT