Studi ini memberikan analisa pengaruh dari financial distress dan manajemen laba terhadap kecenderungan manajemen dalam mengaplikasikan classification shifting via other comprehensive income. Penelitian ini menggunakan sampel perusahaan 4.885 firm-year di Negara ASEAN meliputi Indonesia, Malaysia, Singapura, dan Thailand dengan periode 2017 – 2021. Pengukuran financial distress menggunakan adanya loss atau cash flow operations negatif, serta nilai retained earnings perusahaan yang negatif selama dua tahun berturut-turut, sedangkan manajemen laba diukur menggunakan accrual discretionary. Data penelitian ini diperoleh dari S&P Global Market Intelligence dan worldbank. Metode regresi linier berganda dalam penelitian ini menghasilkan terbukti sebagian pengaruh negatif dari financial distress terhadap classification shifting, sedangkan perusahaan yang melakukan manajemen laba akrual terbukti berpengaruh negatif terhadap classification shifting. Penelitian ini menemukan hanya sebagian perusahaan di ASEAN yang mengimplementasikan classification shifting via other comprehensive income pada perusahaan yang mengalami financial distress dan manajemen laba. Studi ini menambah pengetahuan manajemen sebelum mengaplikasikan classification shifting, serta investor memperoleh ilmu untuk memberikan keputusan dalam berinvestasi. / This study analyzes the effect of financial distress and earnings management on management's tendency to apply classification shifting through other comprehensive income. This study uses a sample of 4,885 firm-year companies in ASEAN countries including Indonesia, Malaysia, Singapore, and Thailand for the period 2017-2021. The measurement of financial distress uses the presence of loss or negative cash flow operations, as well as the negative value of the company's retained earnings for two consecutive years, while earnings anagement is measured using discretionary accruals. The data for this study was obtained from S&P Global Market Intelligence and worldbank. The multiple linear regression method in this study produces partial evidence of the negative effect of financial distress on classification shifting, while companies that perform accrual earnings management are proven to have a negative effect on classification shifting. This study found that only some companies in ASEAN implemented classification shifting via other comprehensive income in companies experiencing financial distress and earnings management. This study adds to management's knowledge before applying classification shifting, and investors gain knowledge to make investment decisions.