Abstract
The financial institutions perform central part in the performing and construction of financial system of the country. Capital structure decision for an institution lead to value creation or may it reach to the verge of solvency. The study opted independent variables i.e. Profitability, growth, risk, tangibility, size and age while; dependent variable is chosen as leverage. The statistic model signifies the imperative factor such as profitability, risk liquidity, size and age of capital structure in insurance companies of Pakistan.
Keywords: Capital structure, Insurance companies, Variables, Value creation.