The international survey revealed that businesses from Latin America were the most upbeat about the potential to sell their business, and 19 percent of Brazilian business owners expected to sell in the next three years.

But respondents from countries across mainland Europe are generally less forthcoming or expectant about selling.

Businesses from Finland were the most positive regarding a future sale.

Owners of UK and Irish businesses remained among the most open to the potential of selling, while just seven percent of US business owners said they were willing to consider selling up.

The most reluctant sellers were owners from Thailand, Russia and Japan, according to the report.

The Grant Thornton study comes soon after one from rival KPMG which said the United States could be the most attractive destination for Chinese companies seeking M&As.

"Due to the competitive prices in the US, strong support from local governments and the potential of the consumer market, the US is attractive to Chinese investors," said Peng Yali, director of KPMG's Global China Practice.

In 2012, there were 40 M&A deals valued at $11.1 billion involving Chinese companies in the US, the second-largest destination for China's M&A capital after Canada, according to KPMG.

Peng said there are many M&A opportunities in US high-end manufacturing and new-energy sectors.

"However, in the traditional natural resources field such as petroleum, Chinese companies may face more pressure in taking over local firms," added Peter Fung, Chairman of Global China Practice, KPMG.