NYT Circ and SEC filings

However, the biggest advertisers dealing with the larger media outlets have more clout. They don't always wait for circ audits or TV ratings books to be published - they get the info ahead of time and expect adjustments in their rates right away.

Often, their contracts specify that they are based upon given figures, and if the network/newspaper fails to deliver, the advertiser is entitled to a rebate or credit towards future advertising.

The real scandal is that newspaper circulation figures are grossly inflated, and have been for decades. Newspaper readership peaked in the '70s, and the pressure has been on ever since. It's far easier to fudge the figures than to actually sell the product.

Some of the fudging is within the rules of ABC, but much is simply outright fraud, as we have seen with several major papers and magazines in recent years. That's the tip of the iceberg, of course.

You obviously understand the industry as well. The preasure top down on a circ manager to meet the boards numbers is immense.

And, help the circ manager who looses a position to another paper in the ABC circ reports update his resume.