||The topic of the present research is "The effective factors in the delay of presenting the consolidated financial statements in Bank Mellat (BM) from the clients’ and managers’ point of view". To proceed this research, we need to pay attention to the investment and the quality of combination of the commercial units.
The method applied to this research, due to the questionaries used as the main instrument for data collection, is a surveying scientifical method. The sampling method is the accessible samples method from the major improbability sampling projects. The statistical population, approx.150 people and the volume of the sample, based on the statistical relations, was 96 people. For examining the assumptions of this research, the statistical tests, t-student, proportion and also the softwares, Excel 97 and SPSS were used. The results show that the delay in presenting the consolidated financial statements in BM was not due to the users’ lack of necessity for these statements, neither was it due to the managers’ lack of necessary knowledge of such statements. However, it was due to the related complicated techniques for preparing these statements and so was it due to the executional problems in the banking system.