以電視為媒體的比較性廣告在國內並不多見，但卻能造成各界的高度注視，其重要性不可忽視。過去的研究並不完全支持比較性廣告之效果，因此本研究擺脫以往以實驗設計為主的研究，以「白蘭強效濃縮洗衣粉廣告博士篇」為標的，利用LISREL分析看過、未看過廣告者在品牌認知→品牌態度→購買意向之層級效果上的差異，並以產品涉入及理性／感性為干擾變數。結果發現看過廣告者之品牌態度顯著影響購買意向，且其層級效果模式具高度GFI適合度；而未看過者則否。此外，看過此廣告的消費者有顯著負面的廣告態度。說廣告認知、廣告態度、品牌認知、品牌態度、及購買意向而言，在高／低產品涉入、理性／感性及其交叉項之不同區隔間並無顯著差異。

Comparative advertisements are rarely seen on domestic TV channels. Yet whenever such a commercial appeared, it drew tremendous attention from the society. Its importance can't be overlooked. Due to the fact that past studies couldn't fully support the effectiveness of comparative advertising, the current study doesn't follow previous ones in using experimental design approach. Instead, a real-world TV commercial for a famous detergent was chosen as the testing target. Using LISREL analyses, differences of the hierarchical effects of brand cognition (Cb)→attitude toward the brand (Ab)→purchase intention (I) were compared between those who had seen and those who hadn't seen the commercial. In addition, consumer's product involvement and thinking/feeling were employed as moderating variables. Our research findings are that for those who had seen the commercial, their attitude toward the brand has a significant impact on purchase intention. The hierarchical effects for this group also enjoys higher GFI. The same is not true for those who hadn’t seen the commercial. Furthermore, this group has formed negative attitude toward the ad (Aad). No significant differences are found for ad cognition, attitude toward the ad, brand cognition, attitude toward the brand and purchase intention among different levels of consumers’ product involvement, thinking/feeling and their combinations.