The institutional ownership has been as one of the main and important element of capital mark during the recent decades. As the institution has done the large volume of the capital, this study ass the assessment of relationship the institutional ownership on Operating accruals and Non-operating accruals listed companies in Tehran Stock Exchange. The hypotheses of this study are according to Basso's conservatism theory (1997) and Lara and his colleagues model (2007). By using data of financial bills and the stock prices of 46 companies in Tehran Stock Exchange during 1390 to 1391 and by using the analysis way and line regression of some variables, the results show that the ownership of the companies has no meaningful effected on the Operating accruals and Non-operating accruals.