AI Transformed Global Merger and Acquisition Strategies

A new report from Eversheds Sutherland highlights how artificial intelligence is reshaping the valuation of modern corporate deals.

Updated on Oct. 7, 2026 in Artificial Intelligence

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Eversheds Sutherland's latest report indicates that artificial intelligence is now the critical driver for corporate due diligence and global valuation in modern mergers. AI Illustration. Upload story photo >

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Eversheds Sutherland released a global study detailing how proprietary data architectures and digital infrastructure have become central to mergers and acquisitions. Dealmakers are now leveraging AI-driven platforms to conduct due diligence and source targets across non-tech industries.

Why it matters

Acquiring digitally mature companies has become a strategic defensive move for businesses seeking to hedge against market disruption. Intangible assets like intellectual property and technical talent now serve as the primary drivers for modern business transactions.

The report identified 3 key structural shifts currently driving the global deal environment. These shifts focus on the integration of proprietary data architectures into valuation models and the use of AI-assisted analytics to evaluate target data.

The players

Eversheds Sutherland

This global law firm provides legal advice and services to multinational corporations and financial institutions through offices in London and New York.

The details

Buyers are increasingly interrogating target data at massive scales using AI-assisted analytics to reveal risks during the transaction process. Firms are navigating this new landscape while balancing the pressure of increased regulatory scrutiny regarding algorithmic governance.

Timeline

  1. October 7, 2026: Eversheds Sutherland released the global M&A study.

The Tech Race

The integration of AI into M&A processes follows the trajectory established by the 2026 digital infrastructure valuation standards. This shift marks a permanent move away from traditional financial-only due diligence toward a tech-heavy acquisition model.

Investors and stakeholders can expect companies to undergo more rigorous internal data audits during acquisition negotiations. This focus on digital maturity may shift how corporations allocate capital toward infrastructure and technical talent.

The takeaway

Businesses must prioritize data governance and proprietary infrastructure to remain attractive targets in an AI-driven market. Leaders should ensure their technical assets are clearly documented to align with these evolving M&A valuation standards.

Further reading

For more context on current trends, explore the Artificial Intelligence section.

Source note: This article includes information reported by LawFuel.

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