Karel Hrazdil
Professor, Accounting
Area Coordinator, Accounting
Burnaby
Room: WMC 3361
Phone: 778.782.6790
Segal
Room: SGL 3615
Phone: 778.782.6516
Email: karel_hrazdil@sfu.ca
Curriculum Vitae: View
Credentials
B. Comm., University of Alberta, PhD, University of Alberta, CPA, CGA (British Columbia)Biography
Professor Karel Hrazdil, who joined the Beedie School of Business in August 2007, comes from a long family line of professors. Originally from the Czech Republic, Hrazdil moved to Canada in 1997 to complete his education, graduating with a PhD in accounting from the University of Alberta (UA) in 2007. He enjoys teaching as well as researching financial accounting and reporting in capital markets. A sports enthusiast, Hrazdil enjoys Judo (holds a black belt), scuba diving (PADI Divemaster), and skiing. He also regularly competes in tournaments in Racketlon, which combines the four most popular racquet sports in a single match (table tennis, badminton, squash and tennis).
Research Interests
Industry classification; Financial reporting quality; Executive personality; Corporate Social Responsibility reporting
Selected Publications
articles and reports
Hrazdil, K., Liang, Y., Ruan, L., & Song, H. (2024). Generalist CEOs and conditional accounting conservatism. Journal of Business Finance and Accounting, 51(7-8), 1693-1723. http://doi.org/10.1111/jbfa.12761
Hrazdil, K., Anginer, D., Li, J., & Zhang, R. (2024). Climate Reputation and Bank Loan Contracting. Journal of Business Ethics, 192(4), 875-896. http://doi.org/10.1007/s10551-023-05517-7
Hrazdil, K., Li, J., Lobo, G., & Zhang, R. (2024). CFO facial beauty and bank loan contracting. Accounting and Finance, 64(1), 975-1009. http://doi.org/10.1111/acfi.13168
Hrazdil, K., Simunic, D. A., & Suwanyangyuan, N. (2024). Auditor Choice and the Informativeness of 10-K Reports. Journal of Accounting, Auditing and Finance, 39(2), 388-413. http://doi.org/10.1177/0148558X211062430
Hrazdil, K., Kim, J. B., Novak, J., & Zatzick, C. (2023). Managerial risk aversion and the structure of executive compensation. Corporate Governance: An International Review, 31(4), 563-581. http://doi.org/10.1111/corg.12480
Hrazdil, K., Li, C., & Suwanyangyuan, N. (2022). CEO happiness and forecasting. Global Finance Journal, 52. http://doi.org/10.1016/j.gfj.2022.100713
Hrazdil, K., Mahmoudian, F., & Nazari, J. A. (2021). Executive personality and sustainability: Do extraverted chief executive officers improve corporate social responsibility? Corporate Social Responsibility and Environmental Management, 28(6), 1564-1578. http://doi.org/10.1002/csr.2116
Hrazdil, K., Novak, J., Rogo, R., Wiedman, C., & Zhang, R. (2020). Measuring executive personality using machine-learning algorithms: A new approach and audit fee-based validation tests. Journal of Business Finance and Accounting, 47(3-4), 519-544. http://doi.org/10.1111/jbfa.12406
Chung, D. Y., Hrazdil, K., Novak, J., & Suwanyangyuan, N. (2019). Does the large amount of information in corporate disclosures hinder or enhance price discovery in the capital market? Journal of Contemporary Accounting and Economics, 15(1), 36-52. http://doi.org/10.1016/j.jcae.2018.12.001
Nazari, J. A., Hrazdil, K., & Mahmoudian, F. (2017). Assessing social and environmental performance through narrative complexity in CSR reports. Journal of Contemporary Accounting and Economics, 13(2), 166-178. http://doi.org/10.1016/j.jcae.2017.05.002
Chung, D., Hrazdil, K., & Suwanyangyuan, N. (2016). Disclosure quantity and the efficiency of price discovery Evidence from the Toronto Stock Exchange. Review of Accounting and Finance, 15(2), 122-143. http://doi.org/10.1108/RAF-06-2015-0081
Chung, D. Y., Hrazdil, K., & Trottier, K. (2015). On the efficiency of intra-industry information transfers: The dilution of the overreaction anomaly. Journal of Banking and Finance, 60, 153-167. http://doi.org/10.1016/j.jbankfin.2015.08.013
Hrazdil, K., Trottier, K., & Zhang, R. (2014). An intra- and inter-industry evaluation of three classification schemes common in capital market research. Applied Economics, 46(17), 2021-2033. http://doi.org/10.1080/00036846.2014.892200
Hrazdil, K., & Scott, T. (2013). The role of industry classification in estimating discretionary accruals. Review of Quantitative Finance and Accounting, 40(1), 15-39. http://doi.org/10.1007/s11156-011-0268-6
Chung, D. Y., & Hrazdil, K. (2012). Speed of convergence to market efficiency: The role of ECNs. Journal of Empirical Finance, 19(5), 702-720. http://doi.org/10.1016/j.jempfin.2012.08.006
Chung, D. Y., & Hrazdil, K. (2011). Market efficiency and the post-earnings announcement drift. Contemporary Accounting Research, 28(3), 926-956. http://doi.org/10.1111/j.1911-3846.2011.01078.x
Chung, D., & Hrazdil, K. (2010). Liquidity and market efficiency: A large sample study. Journal of Banking and Finance, 34(10), 2346-2357. http://doi.org/10.1016/j.jbankfin.2010.02.021