Airbnb Corporation is the most famous global accommodation rental platform with more than eight million accommodation units. This paper aims to investigate and analyze the financial and business results of the platform as an intermediary in the tourism industry. The research is based on a financial and statistical analysis of existing and officially published data about the platform. The research analyses selected financial indicators in order to determine the financial trends of the platform. The statistical regression method is used to analyze trends in the number of users on both sides of the platform in order to determine how stable the network effect is. The research also includes an analysis of the trend in the platform’s share price. The research results demonstrate positive financial trends for the platform and a stable network effect on both sides of the platform. The share price trend is not aligned with the trend in financial results and growth of user communities. The Covid-19 pandemic negatively affected the platform’s business results, but after the pandemic ended, the business recovered completely. The platform is financially stable, profitable, and continuously records an increase in the number of users.