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Previous research has studied the effects of materialism, value corruption and falsity, which were identified by Pollay and Mittal (1993) as negatively impacting the beliefs about advertising. Few, if any, assessed negative beliefs about Facebook advertising. This paper assesses such beliefs and how these beliefs influence attitudes toward advertising on Facebook. To meet the objectives of the study, 269 undergraduate students completed the questionnaire. Regression analysis was used to examine a relationship between the beliefs about Facebook advertising and attitudes. In line with hypotheses developed for this study, results showed that respondents of this study view Facebook advertising as promoting materialism, corrupting society’s values and misleading and thus negatively impacting their attitudes toward Facebook advertising. This paper concludes with the discussion of results and offers the limitation of the study. The study also provides directions for future research. Hilda Bongazana Dondolo (South Africa) BUSINESS PERSPECTIVES LLC “СPС “Business Perspectives” Hryhorii Skovoroda lane, 10, Sumy, 40022, Ukraine www.businessperspectives.org Negative factors of beliefs toward advertising on Facebook and their effect