Is the Bible True?, page-458

"Values are not tangible or visible either.

But the results from behavior they inspire are visible,"

I'm not sure what you really mean, but I would say that behaviour stems from values rather than behaviour leading to values.

"and can be analyzed objectively."
Example: Countries go to war. They rationalize what they do based on their perceptions of laudable values. Neither side regards the other side's rationalization as an objective analysis.