Well sure, let's first clear the basic terminology. When you put room in the corner what you are getting is boost in LF due to boundary reinforcement, not room gain (which is someting else). Boundary reinforcement works like this:
If you imagine a speaker is radiating high up a pole in the middle of a big field there are no boundaries to reinforce it. When you place it on the floor you are radiating into half space and get +3dB gain. Add a wall perpendicular to the floor and it's quarter space and another +3dB. Finally add another wall so the speaker is now in a corner and you are in eighth space with another +3dB.
As for room gain, it is totally different phenomena and it occurs when the wavelength being produced by the speaker is the same as a half-wavelength of the room, and the driving mode changes from wave mode to pressure mode. This can only occur if walls are solid enough and there are no leaks or openings. The curve will depend on how lossy the room is and the individual dimensions, but a well sealed room can yield 12dB/oct slope from the half-wavelength frequency.