Cross-border Mergers and Acquisitions in the Context of Perception of the Factors of Their Implementation in the Pre-and-Post-Merger-and-Acquisition ProcessThe paper aims at the issue of perception of the factors of implementation of the pre-and postmerger-and-acquisition process. The original methodologies aDM&A (ante-Determinants of Mergers and Acquisitions) and pDM&A (post-Determinants of Mergers and Acquisitions) were verified on the basis of an analysis of the views of managers from 120 companies. The factor analysis of the data obtained enabled extraction of the key factors of implementation of the pre-and post-merger-and-acquisition process. The paper also presents the basic parameters of the methodology aDM&A Eigenvalues and pDM&A Eigenvalues, the percentage of the variance explained, Cronbach's alpha, inter-correlations of the extracted factors, and the results of the analysis of differences in the assessment of the extracted factors by managers. The extracted factors were Synergy potential, Business environment, Investment benefit, and Financial management in the context of the pre-merger-and-acquisition process, and Unification strategy, Business management, Internal business environment, Business identity, and Strategic intent in the post-merger-and-acquisition process.