| Summary: | Abstract
This paper aims to investigate the influence of perceived value on users’ attitudes, considering the role of gender. The statistical population of this study includes master and Ph.D. students of Ferdowsi University of Mashhad. Using Cochran formula and classified random sampling, a sample of 252 people has been selected from the population. Data collection tools include standard questionnaire of Docoffe (1996) and Zhang and Wung (2005) whose validity and consistency were confirmed. Collected data has been analyzed by Smart PLS software. Findings imply that perceived value of users on entertainment and awareness as two prevalent strategies in web advertisements are positively and significantly correlated with the attitudes toward internet advertisement. Also, it has been found that gender has a moderating influence on the relationship between perceived value of awareness and entertainment and attitude.
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