Mobile devices allow constant access to the World Wide Web without time and location barriers and present new challenges for marketers and an array of research questions for marketing researchers. The topic of mobile advertising is of special interest for companies as it enables communication with customers in unprecedented ways. As mobile technologies are being increasingly adopted on a worldwide basis, international m-advertising becomes an issue of growing importance. This paper therefore

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... sents first cross-cultural evidence of individuals' perceptions of mobile advertising. The analysis is based on a survey of business students in two respective markets, Japan and Austria. Findings of this study show that people are still skeptical about mobile advertising. However, there are slight differences in perceptions between Japan and Austria. Japanese respondents perceive madvertising as more entertaining and valuable. Despite the fact that they are more frequently exposed to mobile advertising messages, they also show a more positive attitude toward it. Implications for practitioners as well as for future research are suggested based on these findings.