我問 AI 版的 Naval：在 AI 時代，學術研究還剩下多少價值？
我懷疑頂尖期刊只看作者出身。五篇實證給了我一半支持，也給了一個反轉：靠關係進來的論文，引用數確實比較高。而 AI 正在讓這套訊號失去理由。 Continue Reading …
The prize Hayek didn’t want
A 1974 Nobel banquet speech and a 2026 essay on AI regulation make the same point: expertise is narrow, but the authority that comes with it travels much further. Continue Reading …
The Investing Mistake Millions of Households Still Make
Most households handle money reasonably well. A minority make three costly investing mistakes — and the market has little incentive to fix them. Continue Reading …
記帳總是半途而廢？從 3 種方法，聊聊如何打造「低阻力」的個人記帳體系
記帳的難處從來不在道理，而在持續。我用純 Excel 記了三年、換過傳統記帳 App，最後靠電子發票載具連動才真正養成不間斷的習慣。這篇聊聊一套好的記帳體系該具備的三個特點，以及三種方法的實測心得。 Continue Reading …
從財務理論到理財實務：財務會計學者考取 AFP 的觀點與期許
網路上的理財資訊真假難辨，保險業務員與銀行理專又難免有利益衝突——當親友來問，我才發現自己的財務理論訓練其實不太夠用。這篇記錄從年金改革的震撼到考取 AFP 的心路歷程，以及我對「財務衛生」的一點期許。 Continue Reading …
Say Goodbye to Evernote
As a junior scholar, my days are often a whirlwind of research, teaching, and administrative duties. Managing these responsibilities requires more than just a calendar; it requires a “Second Brain”—a digital repository where ideas, literature reviews, and project drafts can Continue Reading …
借貸法則只能死背嗎？從一個數學反證，幫你徹底釐清迷思
「先背起來，做題目做久了就習慣了。」很多人的借貸法則就是這樣學會的。但它其實不是會計的教條，而是可以被證明的邏輯命題。這篇以會計恆等式為公理，用數學的反證法推導「有借必有貸」與「借貸必相等」為什麼必然成立。 Continue Reading …
Finding Peace in the P-Value: How Stoicism is Helping Me Navigate Research Anxiety
As a junior researcher, there is one specific moment that consistently makes my heart race–the second before I click “run” on a new regression model. Technically, running a regression isn’t the hard part. Once the data is cleaned and the Continue Reading …
直接成本與間接成本怎麼分？一個簡單的問題幫你釐清
同一筆折舊，機器專做 A 型號時是直接成本；換成早上做 A、下午做 B，就成了間接成本。連你為了參加婚禮買的那套西裝，都能這樣分。成本沒有絕對的標籤——這篇分享我在成本會計課堂上整理出的一個判斷問題。 Continue Reading …
Mastering the Narrative: How to Use Storytelling to Level Up Your Academic Writing
Have you ever been told by a supervisor or a peer reviewer that your paper needs to “tell a better story”? When I was in my PhD program, I heard this constantly. To be honest, it baffled me. I’m writing Continue Reading …