Elliott Management Corporation is a U.S.-based investment management firm founded in 1977 by Paul Singer. With approximately $70 billion in assets under management as of 2025, it is renowned as one of the world's largest and most influential activist hedge funds. Elliott employs a multi-strategy investment approach, encompassing distressed securities, private equity, real estate, and activist equity positions. The firm is particularly noted for its assertive campaigns to drive corporate change, often involving boardroom challenges and strategic overhauls to enhance shareholder value.