In case of horizontal merger, while the buyer may himself know the market, customers and competitors better, commercial DD may still be required. Consultants who are experts in the business sector handling similar deals and working with various other clients may help bring in independent perspectives through their globally accredited research, analytics and strategy consulting teams and platforms. Such perspectives and recommendations are generally brainstormed, questioned and debated in order to reach a mutual alignment justifying the assumptions and for further presentation to the top management and external stakeholders.
