May 9 (Reuters) - Flinders Mines Ltd FMS.AX :
* Flinders recommends acceptance of improved tio cash offer FMS.AX
* Says "Flinders board recommends shareholders accept the offer in the absence of a superior proposal"
* Says entered into a bid implementation agreement ("implementation agreement") with tio (nz) limited
* Source text for Eikon ID:nASX5VGmZH