Dr Sarah Lindop

See Staff Biography for Qualifications

Dr Sarah Lindop

Senior Lecturer

Aberystwyth Business School

Contact Details

Profile

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.

Teaching

Module Coordinator
Moderator
Lecturer
Coordinator
Tutor
Course Builder

Research

  • 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). 

Responsibilities

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)

Publications

Igboekwu, A, Lindop, S & Plotnikova, M 2023, The Economic Impact of the COVID-19 Pandemic on Ceredigion Businesses and Self-employed. Prifysgol Aberystwyth | Aberystwyth University. 10.20391/56td-qj63
Igboekwu, A, Lindop, S & Plotnikova, M 2023, The Socio-Economic Impact of the COVID-19 Pandemic on Ceredigion County Households. Prifysgol Aberystwyth | Aberystwyth University. 10.20391/85bb-y935
Holland, K, Lindop, SJ & Wahab, NSA 2022, 'How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation', Abacus, vol. 58, no. 2, 12239, pp. 334-364. 10.1111/abac.12239
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. 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.
More publications on the Research Portal