Dr Sarah Lindop

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Dr Sarah Lindop

Senior Lecturer

Aberystwyth Business School

Contact Details

Sarah joined the staff of the School of Management and Business in October 2007 as a lecturer in finance. Previously, she was a full time PhD researcher here. She has since successfully completed her doctoral research, which examines whether UK shareholder 'dividend taxes' are capitalised into share prices and has continued her research career focusing on changes to taxation, tax avoidance, corporate governance, dividend policy and recently the economic impacts of Covid-19.

Sarah teaches Corporate Finance, Financial Markets and Institutions, Investments, Banking and Taxation at both the UG and PG level.

In 2016 Sarah was promoted to Senior Lecturer in Finance and is currently the Degree Scheme Co-ordinator for Accounting and Finance and Business Finance and the Director of Student Experience and Employability for the Business School.

Degree Scheme Co-ordinator for Accounting and Finance and Business Finance

Director of Student Experience and Employability for the Business School.

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  • Shareholder Level Taxes- how taxation affects business activities and decision making.
  • Corporate Distributions- Dividend policy and dividends versus share repurchase activity.
  • Changes in Taxation- how changes to taxation affect taxpayer behaviour. 
  • Corporate governance- Executive pay and performance, CEO Power and governance structure.
  • Tax Avoidance- Examining Corporate Financial statements and CSR reports to see how companies report tax planning/ avoidance activities.
  • Economic Impact of Covid-19 on Ceredigion county- Working with Ceredigion County Council to explore the immediate adverse effects of the COVID-19 pandemic on businesses and households in Ceredigion County.

In addition to her personal research Sarah also supervises 7 PhD level students (4 PhD, 3 DProf). 

Bank Risk-Taking During COVID-19: The Role of Private and Public Ownership in GCC. / Aldousari, Abdullah; Mohammed, Ahmed; Lindop, Sarah.
In: International Journal of Financial Studies, Vol. 13, No. 3, 174, 12.09.2025.

Research output: Contribution to journalArticlepeer-review

How Foreign and Domestic Ownership Influenced Risk-Taking in GCC Banks. / Aldousari, Abdullah; Mohammed, Ahmed; Lindop, Sarah.
In: International Journal of Financial Studies, Vol. 13, No. 1, 33, 02.03.2025.

Research output: Contribution to journalArticlepeer-review

The Economic Impact of the COVID-19 Pandemic on Ceredigion Businesses and Self-employed. / Igboekwu, Aloysius; Lindop, Sarah; Plotnikova, Maria.
Prifysgol Aberystwyth | Aberystwyth University, 2023. 56 p.

Research output: Book/ReportOther report

The Socio-Economic Impact of the COVID-19 Pandemic on Ceredigion County Households. / Igboekwu, Aloysius; Lindop, Sarah; Plotnikova, Maria.
Prifysgol Aberystwyth | Aberystwyth University, 2023. 72 p.

Research output: Book/ReportOther report

How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation. / Holland, Kevin; Lindop, Sarah Joanne; Wahab, Nor Shaipah Abdul.
In: Abacus, Vol. 58, No. 2, 12239, 13.06.2022, p. 334-364.

Research output: Contribution to journalArticlepeer-review

More publications on the Research Portal