看看这篇文章: Mitigating Risk in International Mergers and Acquisitions:
http://www.fox.temple.edu/conferences/ibrf/2003/Reuer-Shenkar-Ragozzino.PDF
还有一片:Cross-border M&A Growth And risk‘
http://www.kelleydrye.com/publications/articles/1676/_res/id=Files/index=0/
文章里面都有相关文献的引用。应该有用的。