research diligent and systematic inquiry or investigation into a subject in order to discover or revise facts theories applications dictionary com fact something that actually exists reality truth dictionary com peer reviewed publication in leading accountancy journal extract from peer reviewed article fact the combination of the historical cost accounting model and low inflation is thus indirectly responsible for the destruction of the real value of retained income equal to the annual average value of retained income times the average annual rate of inflation extract from peer reviewed article fact everybody suddenly then agrees to destroy hundreds of billions of dollars in real value in all companies retained income balances all around the world obviously of little importance to you obviously of great importance for you are the following why i do not know and i do not care just sad really especially when this is done on wikipedia lie a false statement made with deliberate intent to deceive dictionary com my work is not research any more what i state are facts as verified by the peer reviewed article please do not lie about my work that is make a false statement with the deliberate intent to decieve