Some advices are provided by Google experts: http://developer.android.com/guide/practices/design/performance.html
But someone has commented that not all advices are true:
http://answers.oreilly.com/topic/1122-dissecting-googles-advice-on-designing-for-performance/
Someone introduced what are good Java performance testing code: http://java.dzone.com/articles/why-many-java-performance-test
Some interesting loop testing:
http://stackoverflow.com/questions/2707138/android-for-loop-performance-oddity
http://www.anddev.org/loop_wisely_-_writing_faster_loops-t2589.html
Someone compared iPhone and Android: http://occipital.com/blog/category/android/