How do I make a harcoded value in PHP conditionally dynamic?

I have a piece of code where I need to make a value dynamic rather than hard coded. The code looks like this.

<?php if(!empty($multi_size) || !empty($gallery_link)) { echo '<li class=""><a href="#tab-specification" data-toggle="tab" aria-expanded="false">Video & allegati</a></li>'; } ?>  

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The value I'd like to change between true/false is aria-expanded='false'

The condition is: if $company_desc is empty then set that value to true, else set it to false.

please help

thanks in advance