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According to Vroom's expectancy-valence theory, valence is
Fair Value
The estimated price at which an asset or liability could be traded in a fair transaction between willing parties.
Held-to-maturity Securities
Financial instruments that a company has the intent and ability to hold until they mature.
Interest Revenue
Income earned from lending funds or investing in interest-bearing financial instruments.
Fair Value Adjustment
An accounting practice of updating the book value of assets and liabilities to reflect their current market values.
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