I mean, is it possible now to see platform's(exact sdk) implementation of reference attr?
This time I'm using Android Studio v2.3 and 3.0
selectableItemBackground is an attribute, that is specified in themes.
For a reference you can see how topmost Theme style specifies that attribute, which is declared in themes.xml.
<style name="Theme">
...
<item name="selectableItemBackground">@drawable/item_background</item>
<item name="selectableItemBackgroundBorderless">?attr/selectableItemBackground</item>
...
</style>
As to the question: "How to find reference resource implementation in Android studio?" - what you can do, is perform a search inside Android Studio with query "theme_material". That file, as the name applies, contains material themes, alternatively you can search for "themes" for non-material themes.

Also, you can make use of Android Studio's "Find in Path" feature:
In above screenshot you can see that I've specified search directory to point to SDK sources (in my case it's "/Users/azizbekian/Library/Android/sdk/platforms/android-27") and search query "selectableitembackground">
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