incentive reward , the authority of accounting and capital of banks and financial institutions is one of the issues that have been considered by researchers today . the managers and supervisors of the banks to increase the capital of the banks can pay attention to the rewards and the authority of accounting ; therefore , the purpose of this study is to determine the relationship between incentive reward , accounting authority and bank capital and financial institutions . statistical data between the years 1398 to 1403 between the banks and the financial institutions accepted in the tehran stock exchange have been selected . a sample of 21 banks and financial institutions were selected as the statistical sample . the research method is descriptive - analytical and the data of the study have been extracted from historical type by referring to financial statements and گزارشات شرکتها and statistical analysis by eviews software and using regression model . the results show that there is a significant relationship between incentive reward , accounting authority and bank capital and financial institutions accepted in tehran stock exchange . ~~~ managers and supervisors of banks should pay attention to application and use of accurate and appropriate accounting principles to increase bank capital as well as increasing managers ' motivation .