With the development of the capital market in Iran, it is of particular importance to pay attention to the factors that somehow affect the decision-making of market participants. In recent years, the readability of financial reports has received much attention. In this study, the moderating effect of ownership structure on the relationship between conservatism and readability of financial reporting has been investigated. In this research, artificial intelligence has been used to examine the financial reporting readability variable. For this purpose, this issue was investigated by selecting 158 companies admitted to the Tehran Stock Exchange during the years 1398 to 1400. Logistic regression was used to examine each of the hypotheses. In this study, Eviews and Stata software were used for data analysis. The research results indicate that there is a negative and significant relationship between conservatism and the readability of financial reporting. Institutional ownership, and concentrated ownership have a positive and significant effect on the relationship between conservatism and the readability of financial reporting, and governmental ownership does not affect the relationship between conservatism and financial reporting readability.