I'm reading this in line with my hopes, so my opinion is highly...

I'm reading this in line with my hopes, so my opinion is highly suspect. So here's what I hope is happening:

1) The board has reached an impasse in negotiations with KKR. The board wants a higher price, KKR have refused to offer one without a concrete basis.

2) The board believes that the books will reveal a case for a better price, which will strengthen their bargaining position.

There are other factors potentially at play, but it's probably not in our interests to canvass them in detail in a public forum. Negotiation is about psychology and control of information.