Sarah Lindop

Dr, See Staff Biography for Qualifications

  • Aberystwyth University
    Cledwyn Building

    United Kingdom of Great Britain and Northern Ireland

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Research activity per year

Personal 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.

Research interests

  • 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.

Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):

  • SDG 1 - No Poverty
  • SDG 3 - Good Health and Well-being
  • SDG 8 - Decent Work and Economic Growth
  • SDG 10 - Reduced Inequalities
  • SDG 11 - Sustainable Cities and Communities
  • SDG 12 - Responsible Consumption and Production


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