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In recent years, increasing competition in communicational network of Iran has led to attracting more attention to marketing and particularly, advertising activities. The aim of this paper is to examine the effect of TV advertising appeals of communication companies (in this study, MTN Irancell Company) on customers' attitude towards their advertising efforts and their brand.

The aim was achieved through an empirical study involving a survey. Of 400 questionnaires sent out, 384 were returned. The dataset from the sample underwent series of statistical analyses, i.e. reliability test, factor analyses (exploratory and confirmatory) and structural equation modelling (SEM).

Factor analyses extracted seven dimensions, i.e. one‐sided appeal, two‐sided appeal, humour appeal, fear appeal, comparative appeal, attitude toward advertising and brand attitude. All related indicators manifested their constructs, respectively. The results show that there is a positive, direct, and significant relationship between: advertising appeals and attitude towards advertising; advertising appeals and brand attitude; and attitude towards advertising and brand attitude.

The paper empirically justified the interrelationship among advertising appeals, attitude toward advertising and brand attitude in an integrated model. Communication companies may find this paper useful as perceptual measures can be empirically substantiated using SEM.