This study was performed on 2,160 subjects. The prevalence of NAFLD in the present study was 34.5%, which was similar to other studies by Ma et al. (39%) (
22), Vassilatou et al. (36.84%) (
23), and Qu et al. (33%) (
24) but lower than the prevalence seen in two previous studies by Srinivas-Prasad et al. (68%) (
25) and Karoli et al. (66.67%) (
26). The main reason for the different prevalence of NAFLD can be different methodologies used to assess the symptoms. Also, this may be explained by different sampling methods or patient characteristics.
The findings showed a significant relationship between NAFLD and FPG, fasting insulin, and 2-h insulin. Also, our findings demonstrated a relationship between NAFLD and HOMA-IR (OR = 1.29, 95% CI 1.00 - 1.69). However, the present study failed to demonstrate the significant effect of 2-h glucose on NAFLD. The possible effect of 2-h glucose on NAFLD can be justified by its effect on some risk factors of NAFLD. Insulin resistance causes excess lipolysis in adipose tissue and leads to fat accumulation in liver cells. Fatty liver occurs when the accumulation of hepatic triglyceride exceeds the synthesis and excretion of low-density lipoprotein (
27).
Some studies have reported similar findings. The study by Mansour-Ghanaei et al. (
28) showed that with the elevation of FPG level, the risk of developing NAFLD increases (OR = 1.013, CI: 1.008 - 1.018), which was statistically significant. Also, they found that systolic blood pressure, diastolic blood pressure, AST, ALT, GGT, AST/ALT ratio, TG, TC, HDL, and LDL were correlated with NAFLD (
28). In a study conducted in Sri Lanka, this subject was confirmed, and it was demonstrated that fasting blood glucose was increased among NAFLD groups (P = 0.005) (
17). But, in a study in Australia, the opposite result was reported, and no significant relationship was found between NAFLD and FPG (
18). The differences in reported NAFLD in these studies have been attributed to several factors, such as methodological differences, intervention measures, instruments applied, and patient characteristics. For example, a study by Albracht-Schulte et al. (
17) was solely among women.
In this study, there was a significant relationship between HOMA-IR and NAFLD. Therefore, individuals with HOMA-IR were at higher risk of NAFLD than were healthy individuals. HOMA-IR can increase the risk of NAFLD through some factors such as increased liver enzyme levels and serum gamma-glutamyl transferase (
29,
30). Also, IR can increase lipolysis and the production of free fatty acids. The penetration of free fatty acids into the liver, combined with alterations in the fat metabolism in the liver, leads to the accumulation of triglycerides within hepatocytes (
31,
32). The effect of HOMA-IR on NAFLD has already been reported in some studies. For instance, Li et al. (
33) reported that the mean HOMA-IR levels were higher in the NAFLD group than in the control group (2.6 ± 1.6 vs. 1.2 ± 0.7, P > 0.001). Varma et al. also showed that having HOMA-IR is a risk factor for NAFLD. They demonstrated that HOMA-IR was significantly higher among women with NAFLD than in those without NAFLD (
34).
In this study, a significant relationship was found between fasting insulin and NAFLD. This finding is in agreement with that of El-Koofy et al. (
35), who indicated that the probability of NAFLD was higher in those who had fasting insulin than in others. Also, they showed a close association between obesity metabolic syndrome, insulin resistance, and NAFLD. Another study by Harsha Varma et al. (
34) showed that that the probability (OR) of NAFLD was 1.82 (95% CI: 1.22 - 2.51) times higher in those who had fasting insulin than in others. As known, IR contributes to the development of not only steatosis but also fibrosis by increasing oxidative stress and fatty acid β-oxidation (
36).
In the present study, we found that NAFLD was significantly elevated in patients with 2-h insulin. A previous study reported that fatty acids are associated with insulin resistance, fasting insulin, 2-h insulin, and 2-h glucose (
37). Thus, this factor might increase the risk of NAFLD and justify our results. Contrary to the results of previous studies on the significant effect of 2-h glucose on NAFLD (
38), this study failed to show a statistically significant relationship between 2-h glucose and NAFLD. The possible reason for this finding could be the small number of subjects with abnormal 2-h glucose in this study.
The cutoff points determined for HOMA-IR by the generation of ROC curves were in disagreement with Motamed et al. study (
39). The cutoff points of HOMA-IR to identify NAFLD in our study was 1.0 in men and 0.96 in women. A previous cohort population-based study in Iran reported that the cutoff points of HOMA-IR to detect future NAFLD were 1.79 in men and 1.95 in women. Moreover, Maitra et al. (
40) reported in a cross-sectional study that the predictive cutoff point for the possibility of fatty liver disease was HOMA-IR > 2.9 (sensitivity 63.27%, specificity 93.94). These differences may be based on the study design and patient characteristics of the study.
The strength of our study includes the relatively large sample size, the diverse subgroup analysis, and using strong and sensitive indicators such as fibro scans and fatty liver index (FLI) index. The present study has several limitations. First, since this was a cross-sectional study, causal associations could not be evaluated. A cohort study to find factors predicting NAFLD development is necessary. Second, this study may be affected by selection bias and may not represent the whole population, since data were collected in some centers in Tehran. Further multicenter collaborative research is required. The present study demonstrated that FPG, fasting insulin, 2-h insulin, and HOMA-IR were associated with NAFLD. The results support the implementation of care packages and services focusing on individuals with abnormal FPG, fasting insulin, 2-h insulin, and HOMA-IR, especially before NAFLD. Therefore, the results of this study may be useful for health policymakers to design suitable preventive and therapeutic interventions for those with NAFLD to prevent and control this disease.