TRR 266 Seminar Series – Jenny Tucker (University of Florida)

We thank Jenny Tucker (University of Florida) for an engaging presentation in our TRR 266 Accounting for Transparency Seminar Series. Her paper examines a novel form of corporate disclosure — firms publicly sharing their software source code on GitHub, the world’s largest platform for collaborative software development.

Unlike traditional disclosures about performance, outlook, or sustainability, GitHub disclosure reveals the actual technology a firm uses and invites public collaboration, combining both push and pull elements of information sharing. The study explores how a firm’s technological profile shapes its decision to disclose on GitHub and how such openness influences its ability to attract and retain tech talent crucial for future innovation.