"When publicly-traded corporations engage in mergers & acquisitions (M&A), managers present the market with the rationale for the deal and why they expect it to create value for shareholders. Most ex-ante transaction analysis includes an analysis of potential earnings per share (EPS) accretion/dilution resulting from the proposed deal." [Lynagh, 2014] (a) Explain the above statement. [5 marks] (b) Recommend other transaction analysis apart from the one discussed in the statement. [20 marks] [Total: 25 marks]