Finally I found a solution to my problem. This is my final code:
<resources xmlns:android="http://schemas.android.com/apk/res/android">
<!--
Base application theme for API 14+. This theme completely replaces
AppBaseTheme from BOTH res/values/styles.xml and
res/values-v11/styles.xml on API 14+ devices.
-->
<style name="AppBaseTheme" parent="Theme.AppCompat.Light">
<!-- API 14 theme customizations can go here. -->
<item name="android:textAppearanceLargePopupMenu" >@style/m_textAppearanceLargePopupMenu</item>
<item name="android:textAppearanceSmallPopupMenu" >@style/m_textAppearanceSmallPopupMenu</item>
</style>
<style name="m_textAppearanceLargePopupMenu" parent="@android:style/TextAppearance.Holo.Widget.PopupMenu.Large">
<item name="android:textColor">#009ad2</item>
</style>
<style name="m_textAppearanceSmallPopupMenu" parent="@android:style/TextAppearance.Holo.Widget.PopupMenu.Small">
<item name="android:textColor">#009ad2</item>
</style>
</resources>
It is my res\values-v14\
file code.
I was confused, what I really wanted was to change the text color to the PopupMenu and it worked for me.
Thanks friends for your help!!