Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) Although each merger and acquisition has its own challenges, it is possible to take a systematic approach to integrating an acquired company into an existing company.
B) Poorly-addressed HR issues such as culture clashes are responsible for a significant number of merger and acquisition failures.
C) More than half of mergers and acquisitions are successful in meeting financial, marketing or product gains.
D) HR due diligence in an acquisition focuses on legal compliance, compensation and benefit programs, the quality of talent, and labor contract obligations.