The documentation you're looking for is in the App Distribution Guide [emphasis mine]:"
Code signing your app allows the operating system to identify who signed your app and to verify that your app has not been modified since you signed it. Your app’s executable code is protected by its signature because the signature becomes invalid if any of the executable code in the app bundle changes. Note that resources such as images and nib files are not signed; therefore, a change to these files does not invalidate the signature.
That said, as I noted in my comments on @Wain's answer, this probably isn't a great thing to do if the files are read-only. It adds a big copy step on first launch, and you have to deal with it again on every upgrade.