To address challenges with traditional ad breaks in sports broadcasting, split-screen ads - which show ads alongside live game content - have gained popularity. However, research on their impact, particularly across varying emotional engagement levels, is limited. This study used a biometric and eye-tracking lab experiment with 41 undergraduate students, employing a 2 × 2 incomplete block design during an international soccer match to investigate how emotional context (pleasant vs. unpleasant) and timing (at low-to-moderate vs. moderate-to-high emotionally intense moments) affect processing of split-screen ads during replays. This is one of the first studies on split-screen ads in sports broadcasts, showing that positive emotional moments enhance ad attitudes and reduce perceived intrusiveness. While self-reported attention data show that unpleasant moments trigger avoidance of replays but promote coping strategies for viewing ads, eye-tracking data contradict them, particularly in attentional resource allocation and visual focus, offering new insights for future research in sport marketing and advertising.
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