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ARTICLE · 05 MAY 2026

Artificial Intelligence: Risks And Value-Drivers In M&A

A&O Shearman
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Developing AI capabilities is a strategic focus for every company, with acquisitions one of the primary ways businesses can rapidly move up the technology curve. Here we explore the key issues that boards need to focus on to lock in value and manage risk in AI-related deals

United StatesTechnology
Alex Shandro
Alex Shandro
Victor Ho
Victor Ho
Daren Orzechowski
Daren Orzechowski
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Developing AI capabilities is a strategic focus for every company, with acquisitions one of the primary ways businesses can rapidly move up the technology curve. Here we explore the key issues that boards need to focus on to lock in value and manage risk in AI-related deals. This memo forms part of a series examining critical legal and regulatory decision points, opportunities, and risks facing leaders in an increasingly uncertain global business environment. 

In Brief

We are at an inflexion point in the AI transformation. True transformation (as with any platform shift) takes time, and businesses are moving from AI pilots to deeper AI-driven changes to working processes and systems.

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