Resumen
The utilisation of opportunities by enterprises as the main factor in their development has been the subject of many researchers? deliberations in recent years. In the author?s perspective, the processes of mergers and acquisitions, in particular, related to investments in distressed assets are a very clear reflection of the strategy of entrepreneurial opportunities utilisation in both passive and creationist approaches.In this paper, the author tries to identify areas where the theory of entrepreneurial opportunities as a part of management studies are reflected in mergers and acquisitions operations. By applying distressed asset investments to the theory of entrepreneurial opportunities, a more in-depth understanding of the motivation of enterprises to make mergers and acquisitions is possible. Additionally, by referring to market practice and empirical research, the author intends to present arguments that allow combining the elements of the leading theories concerning management through opportunities, and this type of investment is a crucial part of modern company management strategy.