Yes. for example
int nabs1(int a){
return -abs(a);
}
int nabs2(int a){
return(a<0) ? a : -a;
}
gcc -O6 generates the same code:
_nabs1:
pushl %ebp
movl %esp, %ebp
movl 8(%ebp), %edx
popl %ebp
movl %edx, %eax
sarl $31, %eax
xorl %eax, %edx
subl %edx, %eax
ret
.p2align 4,,15
.globl _nabs2
.def _nabs2; .scl 2; .type 32; .endef
_nabs2:
pushl %ebp
movl %esp, %ebp
movl 8(%ebp), %edx
popl %ebp
movl %edx, %eax
sarl $31, %eax
xorl %eax, %edx
subl %edx, %eax
ret