Information in Accruals About the Quality of Earnings

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Foreign Equity Ownership and Information Asymmetry: Evidence from Japan (2004, background): “Richardson et al. (2001) show that total accrual (measured total net operating accruals deflated by net operating assets) serves as a robust and parsimonious indicator of earnings quality.”
Does Public Ownership of Equity Improve Earnings Quality (2010, unknown): “This earnings quality measure has been used by Sloan (1996) and articulated by Richardson et al. (2005) as “the degree to which earnings performance persists into the next period.”
The Differential Persistence of Accruals and Cash Flows for Future Operating Income versus Future Profitability (2003, background): “Sloan (1996), Collins and Hribar (2000), and Fairfield et al. (2003) scale by average total assets; Xie (2001) scales by beginning total assets; and Richardson et al. (2001) and Penman and Zhang (2002) scale by beginning net operating assets.”
Do Investors Overvalue Firms With Bloated Balance Sheets (2004, unknown): “2 For example, current-period operating accruals are negative predictors of stock returns for up to two years ahead, possibly because investors fail to distinguish between more persistent and less persistent earnings components (Sloan (1996)).”