This book presents the results of an empirical study carried out on the Moroccan practice of long-term financial decisions. Covering an analysis period of 9 years (2000-2008), we collected the financial characteristics of 59 non-financial companies listed on the Casablanca Stock Exchange. Thirty-one variables were composed from the data collected. Fifteen of these relate to investment behavior. The remaining sixteen variables relate to financing attitudes. On average, 319 observations per investment and financing behavior variable were calculated. The thirty-one variables were equalized according to eight study points, divided equally between investment and financing.