Elliott Management Corporation is an American investment management firm founded in 1977 by Paul Singer. It specializes in hedge fund strategies and is known for its activist investing approach, 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 on large corporations to push for changes that it believes will enhance shareholder value. Elliott Management has been involved in various high-profile investments and has a diverse portfolio across different sectors, including technology, energy, and finance.