VALUATION OF STARTUP COMPANIES ON CROWDFUNDING PLATFORMS Crowdfunding has experienced significant growth in recent years, both globally and in Türkiye, as an alternative capital market instrument that enables startup companies and innovative projects to access the financing they require through…

Internal Control, Risk Management And Audit In Crowdfunding Platforms Crowdfunding has experienced significant growth in recent years as an alternative method of raising capital for early-stage ventures and innovative projects that face difficulties in accessing traditional financing instruments. In Türkiye,…

Demand Dynamics For Consulting Services In The Participation Finance Ecosystem The combined asset size of the participation banking, participation capital markets, and participation insurance sectors exceeded USD 120 billion as of the first quarter of 2026. This magnitude demonstrates not…

The Foundation of Institutionalization Traditional economic theory defines entrepreneurs as individuals who take risks, bring together the factors of production, and generate economic activity. However, entrepreneurship is not only about economic output. It is also about transferring values, business practices,…

Transformation in Tax Audits In Türkiye, tax audits have undergone perhaps one of the most fundamental structural breaks in the history of the Republic over the past two years. The era of traditional audits, conducted by manually reviewing accounting books…

SMEs as the Backbone of the Economy and the Structural Constraints of Access to Finance SMEs form the backbone of Türkiye’s economy, accounting for over 99% of all enterprises and playing a critical role in employment, exports, and production. (Source:…