"The key variables determining the effect of COVID-19 on business performance: A cross-analysis"

Abstract: The COVID-19 health crisis has had a profound effect on the national economy, particularly affecting private sector companies, especially SMEs and VSEs, which make up 93% of Morocco's economic structure (Bennis and Oudda, 2021). This article explores the impact of this pandemic on the performance of Moroccan businesses, taking into account their size and sector of activity. Using a quantitative approach, we studied a sample of 189 businesses using cross-tabulations and statistical tests. The results of the study highlight the importance of developing specific policies, tailored to the realities of different sectors and small businesses, in order to strengthen their resilience in the face of crises.