Dr Sarah Lindop

See Staff Biography for Qualifications

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.


Module Coordinator
Course Builder


  • 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). 


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

Director of Student Experience and Employability for the Business School.

Office Hours (Student Contact Times)


Ntim, CG, Lindop, SJ, Thomas, DA, Abdou, H & Opong, KK 2017, 'Executive Pay and Performance: The Moderating Effect of CEO Power and Governance Structure', International Journal of Human Resource Management, vol. 30, no. 6, pp. 921-963. https://doi.org/10.1080/09585192.2017.1282532
Holland, K, Lindop, S & Zainudin, F 2016, 'Tax Avoidance: A Threat to Corporate Legitimacy? An Examination of Companies’ Financial and CSR Reports', British Tax Review, vol. 2016, no. 3, pp. 310-338.
Ntim, CG, Lindop, S, Osei, KA & Thomas, DA 2015, 'Executive Compensation, Corporate Governance and Corporate Performance: A Simultaneous Equation Approach', Managerial and Decision Economics, vol. 36, no. 2, pp. 67-96. https://doi.org/10.1002/mde.2653
Lindop, S & Holland, K 2015, 'Tax Avoidance: A Threat to Corporate Legitimacy? BAFA Annual Conference 23-25 March 2015, Manchester', Paper presented at British Accounting and Finance Association Annual Conference (BAFA), Manchester, United Kingdom of Great Britain and Northern Ireland, 23 Mar 2015 - 25 Mar 2015.
Lindop, S, Holland, K & Zainudin, F 2014, 'What do companies tell us about their corporate income taxation affairs?', Paper presented at University of Wales Accounting and Finance Colloquium, United Kingdom of Great Britain and Northern Ireland, 01 May 2014.
More publications on the Research Portal