Elliott Management is a prominent investment firm founded in 1977 by Paul Singer. It specializes in hedge fund management and is known for its activist investment strategies, where it buys significant stakes in companies to influence their management and operations. The firm manages billions of dollars in assets and has a reputation for taking a hands-on approach to improve company performance. Elliott Management often engages in negotiations with company leadership and may push for changes in strategy, governance, or financial practices to enhance shareholder value.