From the book

Cook, P.W. with Hodo, T. L. (2013). When Women Sexually Abuse Men. Praeger

talking about data from the study (which is hard to find)

McDowell, C. P., & Hibler, N. S. (1985). False allegations. Holland: Elsevier. Published for the Behavioral Science Unit, FBI Academy, Quantico, VA.

That study found 60% of rape allegations to be false, a full 27% of the allegations were confirmed to be false because the woman admitted to making them up. They then asked the women who admitted lying why they lied. Here's what they found.

Spite/revenge - 20%

Because they felt guilt/shame - 20% (my opinion? this is why most of them lie)

thought she was pregnant - 13%

Conceal an affair - 12%

To test husband's love - 9% (To me, the sickest reason)

mental disorder - 9%

to avoid responsibility - 4%

Failure to pay or extortion - 4%

Thought she caught VD - 3%

Other - 6%