Eureka Capital Partners, a New York-based private equity firm, has recapitalized Advertiser Perceptions.

Founded in 2002, Advertiser Perceptions is a provider of research-based strategic market intelligence and analysis to the media, advertising and advertising technology industries. Abacus Finance Group LLC, which served as senior secured credit facilities administrative agent and lender for senior secured credit facilities to support the transaction, also made an equity co-investment in Advertiser Perceptions.

Legal counsel was provided to Abacus by Goulston & Storrs PC.