← Search The Accounting Review Vol. 44 No. 4 1969 Reporting Subjunctive Gains and Losses. DOI10.2308/tar-24224027 Volume44 Issue4 Pages788-797 Languageen Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓