Many studies have claimed that acquisitions more often destroy than create value for an acquiring firm’s shareholders. It is therefore important to identify factors which contribute to the failure or success of acquisitions. Previous studies analyzing acquisitions from the point of view of the acquirer have focused mainly on acquisitions in developed market economies. As their applicability to other contexts, such as transition economies is uncertain therefore this book fills an important gap. In the current volume the author provides a broad theoretical overview of M&A processes as well as internationalization processes, both as regards developed economies and transition economies, particularly Poland. The empirical part of this study verifies relevance of a number of factors for success in cross-border acquisitions into Poland. Research findings show in which respects acquisitions into Poland are similar and in which respects differ from equivalent transactions in more developed markets. The author discusses also possibilities of change as regards to cross-border acquisitions in Poland and their success drivers. This volume should be of interest to all students and researchers of business who are interested in M&A processes, especially in the context of transition economies. The book may appeal also to M&A practitioners as it tries to link practical experience of experts in the field with business theory.