If you only want a True response if the the change between years is greater
than 10,000 and 10%, why have you used OR, rather than AND?
As for your problem with negative numbers, you have asked the formula to
look at MAX(B2,C2), so obviously if one of those is negative and the other
is zero, the MAX will give zero. If you want to look at the MAX of the ABS
values, you need to tell the formula to do that.
And if you are concerned about the case where both inputs are zero, you
probably want to trap for that in a first IF test, and then go on to your
existing test (modified to suit your changed requirements) if either input
is non-zero.