Abstract
This study was conducted to conceptualise advertising value and consumer attitudes towards advertisements. The research was developed to reveal the effect of the source of advertisements on credibility perception through the theoretical framework of Ducoffe's (1995) advertising value model. The research objective is to identify source derogation in terms of credibility to create advertising value and a positive attitude towards advertisements launched through the Facebook social network. In this regard, the study used three distinct sources to generate and introduce product promotional messages: an associative reference group, an aspirational reference group and marketers themselves. This research revealed significant differences in developing advertisement value and forming a favourable attitude towards advertisements when the product-related message was developed by these three distinct groups, who have different source derogations.
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