IIF

DECLARE @Number1 INT,
        @Number2 INT,
        @true_value VARCHAR(20),
        @false_value VARCHAR(20)

SET @Number1 = 10
SET @Number2 = 20
SET @true_value = 'A is Big'
SET @false_value = 'B is Big'

SELECT IIF (@Number1 > @Number2, @true_value, @false_value) as Result