3 Factors That Always Affect Negotiations

Hand drawing a rainbow-colored 3BONUS CHECKLISTS: Smaller firm to larger, 25 questions to ask and 17 data points to request.

By Marc Rosenberg
CPA Firm Mergers: Your Complete Guide

There are always three intangible factors that greatly influence the extent to which merger terms and issues are negotiable:

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1. Negotiation ability of each firm. Some people are “tough” negotiators, continuously trying to impose their will on the merger partner, while others are more malleable and tend to go along with whatever the other side wants.