Business financial leverage and new accounting paradigms in times of recovery Apalancamiento Financiero empresarial y nuevos paradigmas contables en épocas de recuperación.

Abstract

The purpose of the work focuses on investigating the effects of corporate financial leverage and new accounting paradigms on recovery times. The study in its first part is descriptive and documentary, so through a review study the articles related to the subject were initially selected in a period of approximately twenty five years, then those articles that were linked to leverage were selected.  during the post-pandemic period, so 200 of these articles related to the financial alternatives proposed by companies and government entities were finally selected. In this sense, the different changes that are presented in this regard are shown, in what refers to the financial and accounting area. In its second part, a descriptive analysis is carried out, showing the impact caused by the financial measures adopted. The findings focus on the measurement of the aforementioned impact, with regard to the countries and companies that have generated an acceptable economic recovery and the change in accounting paradigms that is presented, in attention to the financial measures adopted and applied. This challenge of accounting sciences; reflects in parallel the financial actions carried out, in what has already been mentioned by the government entities, as well as by the directors of the Public Accounting Office, to contribute with a prompt response in terms of the measurement and registration of the results obtained in times of recovery, with the encouragement to provide the best practices to obey and reflect in the financial statements, all the transactions carried out, as well as to show the possible distortions that derive from these financial measures.