The CZO films annealed at 500 ◦C are smoother and they have the maximum value of electron-phonon interaction. The CZO films annealed at 500 ◦C have the maximum value of optical density. The absorption edge of films up to 500 ◦C has a redshift and over 500 ◦C they have a blue shift. The CZO films annealed at 500 ◦C have the minimum value of band-toband transitions energy. The as-deposited CZO films are more disordered. The empirical optical mathematical equation from linear fitting for these films was given as Eg = 0.115–0.557Eu. It was demonstrated that values of the steepness parameters of CZO films are represented by a decreasing function while electron-phonon interactions by an increasing function with increasing annealing temperature. This may be ascribed to a change in iconicity and action valences of CZO films. Considering Nc = 4, Za = 2, and Ne = 8 for ZnO, the coordination number constants β were calculated and for CZO films annealed at 600 ◦C, β has a minimum value about of 0.18. Swanepoel method parameters also were obtained.