On the heavy quark mass expansion for the operator Qbar gamma_5 Q and   the charm content of eta, eta'
  Recently in the context of studies of the intrinsic charm content of the nucleon and of the eta' meson two groups have arrived at different results for the 1/m^3 term of the heavy quark expansion for operator $\bar Q\gamma_5Q$ differing by the factor of six. We show that the form of both results violates certain general conditions. Using the expression for the axial anomaly with the finite Pauli-Villars regularization we obtain a new expression for 1/m^3 term of the heavy quark expansion for $\bar Q\gamma_5 Q$. With this new result we obtain an estimate for the constant f_{\eta'}^{(c)}=-2 MeV. 
M. Franz, P.V. Pobylitsa, M.V. Polyakov, K. Goeke