Juan Cruces and Christoph Trebesch have posted data on 180 sovereign debt restructurings between 1978 and 2010. They analyse this data in a paper forthcoming in the American Economic Journal: Macroeconomics.
Cruces and Trebesch consider distressed restructurings of medium and long-term public or publicly guaranteed debt with foreign private creditors (including commercial banks and bondholders but excluding official creditors organised in the Paris Club) that were ever finalized. Their preferred haircut measure varies between -10% (Brazil, February 1983) and 97% (Republic of Yemen, February 2001).