Which principle would be violated if a company records revenue before earning it?

The principle that would be violated if a company records revenue before it has actually earned it is the Revenue Recognition Principle. This principle requires that revenue be recognized in the accounting records when it is realized or realizable and earned, regardless of when cash is received. The concept ensures that financial statements reflect the actual performance of a business during a specific time period, aligning revenue with the expenses incurred to generate that revenue.

By adhering to the Revenue Recognition Principle, companies provide stakeholders with more accurate and timely information regarding their financial performance. When revenue is recorded prematurely, it can lead to inflated earnings, which may mislead investors and other users of financial statements about the company's true financial health.

In contrast, while the Matching Principle is also important in ensuring that expenses incurred to produce revenue are recorded in the same period as that revenue, it is specifically focused on the relationship between revenues and related expenses. The other principles mentioned, such as Materiality and Historical Cost, address different aspects of accounting and do not directly pertain to the timing of revenue recognition.