Viewing 3D content can cause eye-fatigue, according to Samsung funded research published in the peer-reviewed scientific publication, the Journal of Vision. The study, carried out at the University of California-Berkeley, does pinpoint smaller displays as particularly problematic, noting that 3D video on large cinema screens can be viewed comfortably.
Research subjects reported more eye strain and fatigue after watching 3D video than after watching 2D video. The 24 participants also demonstrated less vision clarity after watching 3D video.
Researchers focused specifically on how vergence–accommodation conflicts in stereo displays affect visual discomfort and fatigue and in one experiment, examined the effect of viewing distance. They found that conflicts of a given dioptric value were slightly less comfortable at far than at near distance.
In a second experiment, researchers examined the effect of the sign of the vergence–accommodation conflict on discomfort and fatigue. We found that negative conflicts (stereo content behind the screen) are less comfortable at far distances and that positive conflicts (content in front of screen) are less comfortable at near distances.
Finally, a third experiment measured phoria and the zone of clear single binocular vision, which are clinical measurements commonly associated with correcting refractive error. Those measurements predicted susceptibility to discomfort in the first two experiments.