Comparative Analysis of the Indebtedness of Moroccan Companies Listed on the Stock Exchange during the Pre-COVID Period and the COVID-19 Crisis Period

This research paper aims to demonstrate whether the level of indebtedness of large companies listed on the Casablanca stock exchange (CSE), during the COVID-19 crisis, is different from that of the non-crisis period. To do this, we carried out a comparative study, for the two years 2019 and 2020, of the level of indebtedness of 44 companies listed on the CSE, on the basis of the debt ratio, and this through the two statistical tests, namely the Student's t test and the Mann-Whitney non-parametric test. These two tests showed that there is no difference in the level of indebtedness of these companies between the two periods 2019 and 2020.