From Files Reference - AIX IBM
A file is a collection of data that can be read from or written to. A file can be a program you create, text you write, data you acquire, or a device you use. Commands, printers, terminals, and application programs are all stored in files. This allows users to access diverse elements of the system in a uniform way and gives the operating system great flexibility. No format is implied when a file is created.
There are three types of files
- Regular - Stores data (text, binary, and executable).
- Directory - Contains information used to access other files.
- Special - Defines a FIFO (first-in, first-out) file or a physical device.
Regular files are the most common. When a word processing program is used to create a document, both the program and the document are contained in regular files.
Regular files contain either text or binary information. Text files are readable by the user. Binary files are readable by the computer. Binary files can be executable files that instruct the system to accomplish a job. Commands, shell scripts, and other programs are stored in executable files.
Directories contain information the system needs to access all types of files, but they do not contain the actual file data. As a result, directories occupy less space than a regular file and give the file-system structure flexibility and depth. Each directory entry represents either a file or subdirectory and contains the name of a file and the file's i-node (index node reference) number. The i-node number represents the unique i-node that describes the location of the data associated with the file. Directories are created and controlled by a separate set of commands. See "Directories" in Operating system and device management for more information.
Special files define devices for the system or temporary files created by processes. There are three basic types of special files: FIFO (first-in, first-out), block, and character. FIFO files are also called pipes. Pipes are created by one process to temporarily allow communication with another process. These files cease to exist when the first process finishes. Block and character files define devices.
All this above is from the first link. I've checked in many other sources regarding Operational Systems differences and it seems this one is the most common definition on all sources i've found.