chromium/components/browser_ui/styles/android/java/res/values-night/values.xml

<?xml version="1.0" encoding="utf-8"?>
<!--
Copyright 2019 The Chromium Authors
Use of this source code is governed by a BSD-style license that can be
found in the LICENSE file.
-->

<resources xmlns:android="http://schemas.android.com/apk/res/android">
    <!-- Bottom navigation bar styling. -->
    <bool name="window_light_navigation_bar">false</bool>

    <!-- Status bar icon styling. -->
    <bool name="window_light_status_bar">false</bool>
</resources>