$ find -type f -exec sh -c '[ -z "$(sed -n "\$p" "$1")" ] && echo "$1"' _ {} \;

./access/logout.php
./doc/2.2_Beta.txt
./doc/access_levels.txt
./doc/calculate_price.txt
./doc/CHANGELOG.old.txt
./doc/license.txt
./gl/inquiry/balance_sheet.php
./gl/inquiry/gl_trial_balance.php
./includes/db/sql_functions.inc
./install/lang/ar_EG/LC_MESSAGES/ar_EG.po
./install/lang/da_DK/LC_MESSAGES/da_DK.po
./install/lang/de_DE/LC_MESSAGES/de_DE.po
./install/lang/el_GR/LC_MESSAGES/el_GR.po
./install/lang/es_MX/LC_MESSAGES/es_MX.po
./install/lang/fr_FR/LC_MESSAGES/fr_FR.po
./install/lang/id_ID/LC_MESSAGES/id_ID.po
./install/lang/it_IT/LC_MESSAGES/it_IT.po
./install/lang/ka_GE/LC_MESSAGES/ka_GE.po
./install/lang/new_language_template/LC_MESSAGES/empty.po
./install/lang/nl_BE/LC_MESSAGES/nl_BE.po
./install/lang/pl_PL/LC_MESSAGES/pl_PL.po
./install/lang/pt_BR/LC_MESSAGES/pt_BR.po
./install/lang/pt_PT/LC_MESSAGES/pt_PT.po
./install/lang/sv_SE/LC_MESSAGES/sv_SE.po
./install/lang/zh_CN/LC_MESSAGES/zh_CN.po
./js/JsHttpRequest.js
./manufacturing/view/wo_issue_view.php
./manufacturing/view/wo_production_view.php
./purchasing/po_receive_items.php
./sales/inquiry/sales_deliveries_view.php
./sql/alter.sql
./sql/alter2.1.sql
./sql/en_US-new.sql
./taxes/db/tax_groups_db.inc