I see a trend that I would agree with; that being poorly planned due diligence being the main factor for a failed transaction. Poorly executed DD tends to create a more tense environment where emotions start to impact decision making.
Second, I would point to integration planning – failing to have a dedicated team and project lead to manage the workstreams.
Lastly, an identification of incompatible cultures will invariably stymie talks and could lead to a failed transaction.
