Francisco Flores muñoz University of La Laguna, Tenerife, Spain   Calle Prof. José Luis Moreno Becerra, 10 San Cristóbal de La Laguna, Santa Cruz de Tenerife 38205 Spain   ffloremu@ull.edu.es     Biographical Sketch: Francisco Flores is an Associate Professor of Economics and Management at University of La Laguna, Tenerife (Spain). His main research interests are information asymmetry IT acceptance, digital reporting and transparency and social media. He has published international articles in various journals, such as The International Journal of Digital Accounting Research, Online Information Review, Financial Markets, Institutions and Instruments, International Journal of Metadata, Semantics and Ontologies, International Journal of Networking and Virtual Organizations and Online Magazine. He has also published books and other publications. He is member to the Commission on New Technologies in Accounting of the Spanish Business Association.   Primary Research Focus: Information asymmetry, corporate transparency   JEL Areas: D8 : Information, Knowledge, and Uncertainty: General G1 : General Financial Markets: General (includes Measurement and Data)