Abstract
The study investigates the differences in attitude towards advertising in general in different countries, based on the idea that advertising leverage (return on investment in advertising) for companies that are going global varies from culture to culture. The cultural variables underlying these differences are measured, using the Hofstede's (1980) methodology, and the theoretical and empirical relationship between these variables and the attitude towards advertising is explored. The sample is obtained from three countries highly distinct in terms of cultural and historical traditions, religious backgrounds, and political regimes: USA, Russia, and Iran. The results of the study may be of interest to marketing scientists studying the area of global advertising and integrated marketing communications as well as to managing practitioners operating in international business