The nnew research has for the first time supposedly offered proof that 3D offers no measurable improvement in enjoyment for the vast majority of film audiences.

According to a study of 400 filmgoers by L Mark Carrier, of California State University, 3D movies do not allow viewers to experience more intense emotional reactions, are no more immersive, and do not offer any advantage over their 2D counterparts in terms of enhancing the ability to recall a film's details.

Carrier's study did, however, suggest that watching films in stereoscope increased threefold the risk of eyestrain, headache or trouble with vision.

Participants in the research were asked to watch one of three films – Alice in Wonderland, Clash of the Titans and How to Train Your Dragon – in either 2D or 3D. They were then asked to detail their responses using a list of 60 words ranging from the mild, such as "enjoyment", to the more intense, such as "anger" and "rage". Carrier says there was very little difference between the response of those who watched in 2D and those who viewed in 3D, which surprised researchers.

The research is just the latest suggestion that the tide might be turning against 3D. Many recent films shot in the format – a notable exception is Transformers: Dark of the Moon – have failed to offer a 3D box-office boost in the US, and film-makers are beginning to turn against studios that authorise cheap post-production conversions in the hope of achieving a short-term financial return.

3D no better than 2D and gives filmgoers headaches, claims study | Film | guardian.co.uk