I've never seen a post where a player has admitted to data corruption from resetting.
I would think its unlikely but it may depend on how you reset.
I didn't use to plot reset but since having a villager move directly in front of bridge & hence blocking a direct route to R-Tail from dock, I've changed my mind!
The way I've reset (& I'm more than happy to be told of a better way), is to press the home button from the game and then close the game with out saving.
I would not press the power off button (there is a liitle bit in the 3ds mnaual (I can't remember where & its a big manual) that warns you not to continually power off.
Having said that I have done it by mistake when very tired, but that was a one off.
Be careful with the basics - don't touch the power button while the game is saving, or at the loading screen (the little bus or boat logo) and don't take the cart out (if you are playing a hard copy) with the 3ds on. Let the game save, give it time to come back before pressing the home button.
Yes possibly being over careful, but why not be careful when you put hundreds of hours into this game.
Edit: I found this post and the comments by LadyDrac very useful
http://www.reddit.com/r/AnimalCrossing/comments/2fibvq/what_are_the_chances_d/ck9jlnw