This story starts the way all good stories do. Once upon a time, I had a friend. He was one of the half dozen or so people most influential in my life.
One day this friend had a problem and he asked me to lie for him under oath in court. I refused, not because I was afraid of being found out, but because it violates my values. I will not lie under oath, whether in court or anywhere else. That ended our friendship.
Values are manifest in the things you do or refrain from doing. They give your life its meaning. If there is nothing you wouldn’t do (or you would do anything), under the proper circumstances, you may wish you had values but you don’t have them. You have wishes.