Can reverse items gain stats that they didn't originally have?

It gains a pre-determined amount of stats. So, no, it won't gain any attack.

In your case, it will:
Increase STR between a minimum of 0 and a maximum of 1.
Increases DEX between a minimum of 0 and a maximum of 1.
Increases Accuracy between a minimum of 1 and a maximum of 2.