Text this: Causes and Consequences of Manipulation of Assets Revaluation during the IPO Process in China

__    __    _____    __   __    ______    _  __  
\ \\ / //  |  ___||  \ \\/ //  /_   _//  | |/ // 
 \ \/ //   | ||__     \   //    -| ||-   | ' //  
  \  //    | ||__     / . \\    _| ||_   | . \\  
   \//     |_____||  /_//\_\\  /_____//  |_|\_\\ 
    `      `-----`   `-`  --`  `-----`   `-` --`