Steven Madden (SHOO) 10-Q 8 Nov 13 2013 Q3 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 05, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'STEVEN MADDEN, LTD.	'
Document Type	'10-Q	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	67,776,428
Amendment Flag	'false	'
Entity Central Index Key	'0000913241	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Well-known Seasoned Issuer	'Yes	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'
Cash and cash equivalents	$122,426	$168,777	$64,927
Accounts receivable, net of allowances of $2,755, $4,581 and $6,149	77,788	75,545	88,150
Due from factor, net of allowances of $16,054, $17,856 and $14,319	171,918	92,156	156,922
Inventories	99,668	63,683	84,044
Marketable securities – available for sale	19,848	16,285	9,964
Prepaid expenses and other current assets	21,160	13,404	21,125
Prepaid taxes	0	331	0
Deferred taxes	10,821	11,073	9,746
Total current assets	523,629	441,254	434,878
Notes receivable	3,085	3,085	3,585
Note receivable – related party	3,581	3,581	3,561
Property and equipment, net	54,197	45,285	43,497
Deposits and other	1,881	2,305	2,264
Marketable securities – available for sale	92,431	81,202	79,464
Goodwill – net	96,579	91,559	91,559
Intangibles – net	131,758	135,768	136,500
Total Assets	907,141	804,039	795,308
Current liabilities:	'	'	'
Accounts payable	127,800	83,427	96,725
Accrued expenses	48,525	31,782	38,411
Income taxes payable	128	0	0
Contingent payment liability – current portion	9,322	11,551	19,255
Accrued incentive compensation	6,403	7,718	6,290
Total current liabilities	192,178	134,478	160,681
Contingent payment liability	30,377	30,409	38,496
Deferred rent	8,941	7,521	7,207
Deferred taxes	2,976	5,117	2,447
Other liabilities	114	114	123
Total Liabilities	234,586	177,639	208,954
Commitments, contingencies and other	'	'	'
STOCKHOLDERS’ EQUITY	'	'	'
Common stock – $.0001 par value, 135,000 shares authorized, 82,819, 81,795 and 81,461 shares issued, 68,110, 69,191 and 68,856 shares outstanding	6	5	5
Additional paid-in capital	242,086	217,638	210,274
Retained earnings	636,385	540,037	507,074
Other comprehensive income	-4,035	1,443	1,697
Treasury stock – 14,709, 12,605, and 12,605 shares at cost	-202,008	-132,543	-132,543
Total Steven Madden, Ltd. stockholders’ equity	672,434	626,580	586,507
Noncontrolling interests	121	-180	-153
Total stockholders’ equity	672,555	626,400	586,354
Total Liabilities and Stockholders’ Equity	907,141	804,039	795,308
Preferred Stock [Member]	'	'	'
STOCKHOLDERS’ EQUITY	'	'	'
Preferred stock – $.0001 par value, 5,000 shares authorized; none issued; Series A Junior Participating preferred stock – $.0001 par value, 60 shares authorized; none issued	$0	$0	$0

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parentheticals) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
In Thousands, except Per Share data, unless otherwise specified
Allowances for Accounts Receivable (in dollars)	$2,755	$4,581	$6,149
Allowances for Due from Factors (in dollars)	$16,054	$17,856	$14,319
Preferred stock-issued	0	0	0
Common stock par value	$0.00	$0.00	$0.00
Common stock, shares authorized	135,000	135,000	60,000
Common stock, shares issued	82,819	54,530	54,307
Common stock, shares outstanding	68,110	46,127	45,904
Treasury stock-shares at cost	14,709	8,403	8,403
Preferred Class A [Member]	'	'	'
Preferred stock-par value	$0.00	$0.00	$0.00
Preferred stock- shares authorized	5,000	5,000	5,000
Preferred Class B [Member]	'	'	'
Preferred stock-par value	$0.00	$0.00	$0.00
Preferred stock- shares authorized	60	60	60

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]	'	'	'	'
Net sales	$394,791	$356,883	$971,341	$911,545
Cost of sales	255,088	225,668	618,463	579,983
Gross profit	139,703	131,215	352,878	331,562
Commission and licensing fee income – net	4,937	3,875	13,002	12,600
Operating expenses	-76,543	-73,573	-215,734	-205,482
Impairment of note receivable and provision for litigation	0	-5,144	0	-9,454
Income from operations	68,097	56,373	150,146	129,226
Interest and other income – net	1,308	2,138	3,213	4,271
Income before provision for income taxes	69,405	58,511	153,359	133,497
Provision for income taxes	25,323	20,698	56,242	46,869
Net income	44,082	37,813	97,117	86,628
Net income (loss) attributable to noncontrolling interests	90	-83	769	-35
Net income attributable to Steven Madden, Ltd.	$43,992	$37,896	$96,348	$86,663
Basic net income per share (in dollars per share)	$0.68	$0.59	$1.48	$1.35
Diluted net income per share (in dollars per share)	$0.66	$0.57	$1.44	$1.31
Basic weighted average common shares outstanding	64,450	64,697	64,926	64,404
Effect of dilutive securities – options/restricted stock	2,410	1,659	2,136	1,628
Diluted weighted average common shares outstanding	66,860	66,356	67,062	66,032

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Other Comprehensive Income [Abstract]	'	'	'	'
Net income	$44,082	$37,813	$97,117	$86,628
Other comprehensive (loss) income (net of tax):	'	'	'	'
Foreign currency translation adjustment	1,093	160	-2,307	67
(Loss) gain on foreign currency cash flow hedging derivatives	-222	0	15	0
Unrealized gain (loss) on marketable securities	20	506	-3,186	952
Total other comprehensive (loss) income (net of tax)	891	666	-5,478	1,019
Comprehensive income	44,973	38,479	91,639	87,647
Comprehensive income (loss) attributable to noncontrolling interests	90	-83	769	-35
Comprehensive income attributable to Steven Madden, Ltd.	$44,883	$38,562	$90,870	$87,682

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income	$97,117	$86,628
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Tax benefit from the exercise of options	-4,278	-4,298
Depreciation and amortization	9,688	9,104
Loss on disposal of fixed assets	885	175
Other Asset Impairment Charges	0	6,955
Deferred Income Tax Expense (Benefit)	-572	0
Stock-based compensation	15,236	12,660
Accrued interest on note receivable – related party	0	529
Deferred rent expense	1,420	1,264
Realized gain on sale of marketable securities	-136	-2,029
Changes in:	'	'
Accounts receivable, net of allowances	-2,243	6,171
Due from factor, net of allowances	-79,762	-95,325
Inventories	-35,985	-22,180
Prepaid expenses, deposits and other assets	-3,094	-5,792
Accounts payable and other accrued expenses	59,813	20,896
Net cash provided by operating activities	58,089	14,758
Cash flows from investing activities:	'	'
Purchases of property and equipment	-16,366	-15,617
Purchases of marketable securities	-50,548	-48,955
Advance to seller of SM Canada	0	-3,085
Payment of contingent liability	-6,952	-7,076
Sale of marketable securities	30,146	40,150
Acquisitions, net of cash acquired	0	-29,367
Net cash used for investing activities	-43,720	-63,950
Cash flows from financing activities:	'	'
Common stock share repurchases for treasury	-69,465	0
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	-468	0
Proceeds from exercise of stock options	4,935	6,991
Tax benefit from the exercise of stock options	4,278	4,298
Net cash (used for)/provided by financing activities	-60,720	11,289
Net decrease in cash and cash equivalents	-46,351	-37,903
Cash and cash equivalents – beginning of period	168,777	'
Cash and cash equivalents – end of period	$122,426	$64,927

Basis_of_Reporting

Basis of Reporting	9 Months Ended
	Sep. 30, 2013
Basis of Reporting [Abstract]	'
Basis of Reporting	'
	Basis of Reporting
	The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with the generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the financial position of the Company and the results of its operations and cash flows for the periods presented. Certain adjustments were made to prior years' amounts to conform to the 2013 presentation and to reflect the three-for-two stock split (see Note U). The results of operations for the three- and nine-month periods ended September 30, 2013 are not necessarily indicative of the operating results for the full year. It is suggested that these financial statements be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2012 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 1, 2013.

Recently_Adopted_Accounting_St

Recently Adopted Accounting Standards	6 Months Ended
	Jun. 30, 2013
Recently Adopted Accounting Standards [Abstract]	'
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	'
	Recently Adopted Accounting Standards
	In February 2013, the FASB issued guidance that requires an entity to disclose information showing the effect of the items reclassified from accumulated other comprehensive income on the line items of net income. The provisions of this new guidance were effective prospectively as of the beginning of our 2013 fiscal year. The new guidance did not have a material impact on our disclosures as the related amounts are not material.
	In July 2012, the Financial Accounting Standards Board ("FASB") issued new accounting guidance that permits an entity to first assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform a quantitative impairment test. An entity would continue to calculate the fair value of an indefinite-lived intangible asset if the asset fails the qualitative assessment, while no further analysis would be required if it passes. The provisions of the new guidance were effective as of the beginning of our 2013 fiscal year. The new guidance did not have an impact on our 2013 impairment test results.

Use_of_Estimates

Use of Estimates	9 Months Ended
	Sep. 30, 2013
Use of Estimates [Abstract]	'
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
	Significant areas involving management estimates include allowances for bad debts, returns and customer chargebacks, inventory valuation, valuation of intangible assets, litigation reserves and contingent payment liabilities. The Company provides reserves on trade accounts receivables and factor receivables for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance related deductions that relate to the current period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowance.

Factor_Receivable

Factor Receivable	9 Months Ended
	Sep. 30, 2013
Due To and From Factor [Abstract]	'
Due To And From Factor	'
	Factor Receivable
	The Company has a collection agency agreement with Rosenthal & Rosenthal, Inc. (“Rosenthal”) that became effective on September 15, 2009. The agreement can be terminated by the Company or Rosenthal at any time upon 60 days prior written notice. Under the agreement, the Company can request advances from Rosenthal of up to 85% of aggregate receivables submitted to Rosenthal. The agreement provides the Company with a $30 million credit facility with a $15 million sub-limit for letters of credit at an interest rate based, at the Company’s election, upon either the prime rate or LIBOR. The Company also pays a fee based on a percentage of the gross invoice amount submitted to Rosenthal. With respect to receivables related to our private label business, the fee is 0.14% of the gross invoice amount. With respect to all other receivables, the fee is 0.25% of the gross invoice amount. Rosenthal assumes the credit risk on a substantial portion of the receivables that the Company submits to it and, to the extent of any loans made to the Company, Rosenthal maintains a lien on all of the Company’s receivables to secure the Company’s obligations.

Notes_Receivable

Notes Receivable	9 Months Ended
	Sep. 30, 2013
Notes Receivable [Abstract]	'
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	'
	Notes Receivable
	As of September 30, 2013 and December 31, 2012, Notes Receivable were comprised of the following:
		September 30,	December 31,
		2013	2012
	Note receivable from seller of SM Canada (see Note P)	$3,085	$3,085
	On August 26, 2010, the Company entered into a Debenture and Stock Purchase Agreement with Bakers Footwear Group, Inc. (“Bakers”) pursuant to which the Company paid $5,000 to acquire a subordinated debenture in the principal amount of $5,000 and 1,844,860 unregistered shares of Bakers common stock, which traded on the Over-the-Counter Bulletin Board. The Company allocated $996 of the purchase price to the common stock and $4,004 to the subordinated debenture based upon their relative fair values. Interest accrues on the debenture at the rate of 11% per annum and is payable quarterly in cash. The principal amount of the debenture was payable by Bakers in four equal installments of $1,250 due on August 31, 2017, 2018, 2019 and 2020. The difference between the $4,004 purchase price of the debenture and the $5,000 principal amount of the debenture is considered original issue discount and is being amortized over the life of the debenture. On October 3, 2012, Bakers filed for Chapter 11 protection in the United States Bankruptcy Court. As a consequence of the bankruptcy, the debenture due from Bakers (as well as the Bakers common stock) was considered impaired and, therefore, was deemed to have no value. Accordingly, a charge of $4,148 for the impairment of the debenture (as well as a charge of $996 for the impairment of the Company's investment in Bakers common stock) was recorded in the third quarter of 2012. In January 2013, Bakers announced it intends to liquidate or sell all of its remaining assets.
	In April 2012, Betsey Johnson LLC filed for Chapter 11 protection in the United States Bankruptcy Court. Shortly thereafter, Betsey Johnson LLC announced that it would commence an orderly liquidation of all of its assets. As a consequence of the bankruptcy, the note receivable due from Betsey Johnson LLC of $3,309 was considered impaired and, accordingly, an impairment charge was recorded and the value of the note was reduced to its anticipated recovery of $500 in the second quarter of 2012. In the fourth quarter of 2012, the Company collected $1,522 and recorded a $1,022 benefit related to a greater-than-anticipated recovery of the note receivable.

Marketable_Securities

Marketable Securities	9 Months Ended
	Sep. 30, 2013
Marketable Securities [Abstract]	'
Marketable Securities	'
	Marketable Securities
	Marketable securities consist primarily of corporate bonds and certificates of deposit with maturities greater than three months and up to ten years at the time of purchase as well as marketable equity securities. These securities, which are classified as available-for-sale, are carried at fair value, with unrealized gains and losses, net of any tax effect, reported in stockholders’ equity as accumulated other comprehensive income (loss). For the three and nine months ended September 30, 2013, gains of $263 and $136 were reclassified from accumulated other comprehensive income and recognized in the income statement in other income. These securities are classified as current and non-current marketable securities based upon their maturities. Amortization of premiums and discounts is included in interest income. For the three and nine months ended September 30, 2013, the amortization of bond premiums totals $161 and $521, respectively, compared to $182 and $710 for the comparable periods in 2012. The values of these securities may fluctuate as a result of changes in equity values, market interest rates and credit risk.

Fair_Value_Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
	Fair Value Measurement
	The accounting guidance under Accounting Standards Codification “Fair Value Measurements and Disclosures” (“ASC 820-10”) requires the Company to make disclosures about the fair value of certain of its assets and liabilities. ASC 820-10 clarifies the principle that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. ASC 820-10 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. A brief description of those three levels is as follows:
	•	Level 1: Observable inputs such as quoted prices in active markets for identical assets or liabilities.
	•	Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly.
	•	Level 3: Significant unobservable inputs.
	Note G – Fair Value Measurement (continued)
	The Company’s financial assets and liabilities subject to fair value measurements as of September 30, 2013 and December 31, 2012 are as follows:
					September 30, 2013
					Fair Value Measurements
			Fair value		Level 1		Level 2		Level 3
	Assets:
	Cash equivalents		$	825	$	825	$	—	$	—
	Current marketable securities – available for sale		19,848		19,848		—		—
	Note receivable – related party		3,581		—		—		3,581
	Forward contracts		166		—		166		—
	Note receivable from seller of SM Canada		3,085		—		—		3,085
	Long-term marketable securities – available for sale		92,431		92,431		—		—
	Total assets		$	119,936	$	113,104	$	166	$	6,666
	Liabilities:
	Contingent consideration		$	39,699	—		—		$	39,699
	Total liabilities		$	39,699	—		—		$	39,699
					December 31, 2012
					Fair Value Measurements
			Fair value		Level 1		Level 2		Level 3
	Assets:
	Cash equivalents		$	5,707	$	5,707	$	—	$	—
	Current marketable securities – available for sale		16,285		16,285		—		—
	Note receivable – related party		3,581		—		—		3,581
	Forward contracts		161		—		161		—
	Note receivable from seller of SM Canada		3,085		—		—		3,085
	Long-term marketable securities – available for sale		81,202		81,202		—		—
	Total assets		$	110,021	$	103,194	$	161	$	6,666
	Liabilities:
	Contingent consideration		$	41,960	—		—		$	41,960
	Total liabilities		$	41,960	—		—		$	41,960
	Forward contracts are entered into to manage the risk associated with the volatility of future cash flows denominated in Mexican pesos. Fair value of these instruments is based on observable market transactions of spot and forward rates.
	For the notes receivable due from related party and from the seller of SM Canada (see Note P), the carrying value was determined to be the fair value, based upon their imputed or actual interest rates, which approximate current market interest rates.
	The Company has recorded a liability for potential contingent consideration in connection with the February 21, 2012 acquisition of SM Canada (see Note P). Pursuant to the terms of an earn-out agreement between the Company and the seller of SM Canada, earn-out payments will be due annually to the seller of SM Canada based on the financial performance of SM Canada for each of the twelve-month periods ending on March 31, 2013 through 2017, inclusive. The fair value of the contingent payments was
	Note G – Fair Value Measurement (continued)
	estimated using the present value of management’s projections of the financial results of SM Canada during the earn-out period. The current portion of the earn-out due based on the twelve-month period ended March 31, 2013 approximates the recorded value and will be paid in the fourth quarter of 2013.
	The Company has recorded a liability for potential contingent consideration in connection with the May 25, 2011 acquisition of Cejon Inc., Cejon Accessories, Inc. and New East Designs, LLC (collectively "Cejon"). Pursuant to the terms of an earn-out agreement between the Company and the sellers of Cejon, earn-out payments will be made annually to the sellers of Cejon, based on the financial performance of Cejon for each of the twelve-month periods ending on June 30, 2012 through 2016, inclusive. The current year payment was made during the third quarter in the amount of $5,139. The fair value of the remaining contingent payments was estimated using the present value of management’s projections of the financial results of Cejon during the earn-out period.
	The Company recorded a liability for contingent consideration as a result of the February 10, 2010 acquisition of Big Buddha, Inc. The final contingent consideration was paid during the third quarter of 2013 in the amount of $1,813 based on the financial performance of Big Buddha for the twelve-month period ended March 31, 2013.
	Accounting guidance permits entities to choose to measure financial instruments and certain other items at fair value that are not currently required to be measured at fair value. The accounting guidance also establishes presentation and disclosure requirements designed to facilitate comparisons between entities that chose different measurement attributes for similar assets and liabilities. The Company has elected not to measure any eligible items at fair value.
	The carrying value of certain financial instruments such as accounts receivable, due from factor and accounts payable approximates their fair values due to the short-term nature of their underlying terms. The fair values of investment in marketable securities available for sale are determined by reference to market data and other valuation techniques, as appropriate. Fair value of the notes receivable held by the Company approximates their carrying value based upon their imputed or actual interest rate, which approximates current market interest rates.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Inventory Disclosure	'
	Inventories
	Inventories, which consist of finished goods on hand and in transit, are stated at the lower of cost (first-in, first-out method) or market.

Revenue_Recognition

Revenue Recognition	9 Months Ended
	Sep. 30, 2013
Revenue Recognition [Abstract]	'
Revenue Recognition	'
	Revenue Recognition
	The Company recognizes revenue on wholesale sales when products are shipped pursuant to its standard terms, which are freight on board (“FOB”) Company warehouse, or when products are delivered to the consolidators, or any other destination, as per the terms of the customers’ purchase order, persuasive evidence of an arrangement exists, the price is fixed or determinable and collection is reasonably assured. Sales reductions on wholesale sales for anticipated discounts, allowances and other deductions are recognized during the period when sales are recorded. Customers retain the right to replacement of the product for poor quality or improper or short shipments, which have historically been immaterial. Retail sales are recognized when the payment is received from customers and are recorded net of estimated returns. The Company also generates commission income acting as a buying agent by arranging to manufacture private label shoes to the specifications of its clients. The Company’s commission revenue includes fees charged for its design, product and development services provided to certain suppliers in connection with the Company’s private label business. Commission revenue and product and development fees are recognized as earned when title to the product transfers from the manufacturer to the customer and collections are reasonably assured and are reported on a net basis after deducting related operating expenses.
	The Company licenses its Steve Madden® and Steven by Steve Madden® trademarks for use in connection with the manufacture, marketing and sale of sunglasses, eyewear, outerwear, bedding, hosiery, women's fashion apparel, jewelry, watches and luggage. In addition, the Company licenses the Betsey Johnson® and Betseyville® trademarks for use in connection with the manufacture, marketing and sale of apparel, jewelry, swimwear, eyewear, watches, fragrances and outerwear. The license agreements require the licensee to pay the Company a royalty and, in substantially all of the agreements, an advertising fee based on the higher of a minimum or a net sales percentage as defined in the various agreements. In addition, under the terms of retail selling agreements, most of the Company’s international distributors are required to pay the Company a royalty based on a percentage of net sales, in
	Note I – Revenue Recognition (continued)
	addition to a commission and a design fee on the purchases of the Company’s products. Licensing revenue is recognized on the basis of net sales reported by the licensees, or the minimum guaranteed royalties, if higher. In substantially all of the Company’s license agreements, the minimum guaranteed royalty is earned and payable on a quarterly basis.

Taxes_Collected_From_Customers

Taxes Collected From Customers	9 Months Ended
	Sep. 30, 2013
Taxes Collected From Customers [Abstract]	'
Revenue Recognition, Excise and Sales Taxes	'
	Taxes Collected From Customers
	The Company accounts for certain taxes collected from its customers in accordance with the accounting guidance which permits companies to adopt a policy of presenting taxes in the income statement on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues). Taxes within the scope of this accounting guidance would include taxes that are imposed on a revenue transaction between a seller and a customer, for example, sales taxes, use taxes, value-added taxes and some types of excise taxes. The Company has consistently recorded all taxes on a net basis.

Sales_Deductions

Sales Deductions	9 Months Ended
	Sep. 30, 2013
Sales Deductions [Abstract]	'
Sales Deductions	'
	Sales Deductions
	The Company supports retailers’ initiatives to maximize sales of the Company’s products on the retail floor by subsidizing the co-op advertising programs of such retailers, providing them with inventory markdown allowances and participating in various other marketing initiatives of its major customers. In addition, the Company accepts returns for damaged products for which the Company’s costs are normally charged back to the responsible third-party factory. Such expenses are reflected in the financial statements as deductions to net sales.

Cost_of_Sales

Cost of Sales	9 Months Ended
	Sep. 30, 2013
Cost of Sales [Abstract]	'
Cost of Sales	'
	Cost of Sales
	All costs incurred to bring finished products to the Company’s distribution center or, in our First Cost segment and certain private label business to the customers’ freight forwarder and, in the Retail segment, the costs to bring products to the Company’s stores, are included in the cost of sales line on the Condensed Consolidated Statements of Income. These costs include the cost of finished products, purchase commissions, letter of credit fees, brokerage fees, sample expenses, custom duty, inbound freight, royalty payments on licensed products, labels and product packaging. All warehouse and distribution costs related to the Wholesale segments and freight to customers, if any, are included in the operating expenses line item of the Company’s Condensed Consolidated Statements of Income. The Company’s gross margins may not be comparable to those of other companies in the industry because some companies may include warehouse and distribution costs, as well as other costs excluded from cost of sales by the Company, as a component of cost of sales, while other companies report on the same basis as the Company and include them in operating expenses.

Share_Repurchase_Program

Share Repurchase Program	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Share Repurchase Program [Text Block]	'
	Share Repurchase Program
	The Company's Board of Directors authorized a share repurchase program (the “Share Repurchase Program”), effective as of January 1, 2004, originally providing for share repurchases in the aggregate amount of $20,000. The Share Repurchase Program does not have a fixed expiration or termination date and may be modified or terminated by the Board of Directors at any time. On several occasions the Board of Directors has increased the amount authorized for repurchase. On June 18, 2013, the Board of Directors approved a continuation of the Share Repurchase Program for an additional $125,000 in repurchases of the Company's common stock. The Share Repurchase Program permits the Company to effect repurchases from time to time through a combination of open market repurchases or in privately negotiated transactions at such prices and times as are determined to be in the best interest of the Company. During the nine months ended September 30, 2013, an aggregate of 2,104,389 shares of the Company's common stock was repurchased under the program, at an average price per share of $33.01, for an aggregate purchase price of approximately $69,465. As of September 30, 2013, approximately $102,625 remained available for future repurchases under the Share Repurchase Program.

Net_Income_Per_Share_of_Common

Net Income Per Share of Common Stock	6 Months Ended
	Jun. 30, 2013
Net Income Per Share of Common Stock [Abstract]	'
Net Income Per Share of Common Stock	'
	Net Income Per Share of Common Stock
	Basic net income per share is based on the weighted average number of shares of common stock outstanding during the period, which does not include unvested restricted common stock subject to forfeiture of 4,290,000 and 4,305,000 shares for the three and nine months ended September 30, 2013, and 4,020,000 and 2,550,000 shares for the three and nine months ended September 30, 2012, respectively. Diluted net income per share reflects: a) the potential dilution assuming shares of common stock were issued upon the exercise of outstanding in-the-money options and the proceeds thereof were used to purchase shares of the Company’s common stock at the average market price during the period, and b) the vesting of granted nonvested restricted stock awards for which the assumed proceeds upon vesting are deemed to be the amount of compensation cost not yet recognized attributable to future services using the treasury stock method, to the extent dilutive. For the three and nine months ended September 30, 2013 options to purchase approximately 1,000 and 21,000 shares of common stock, respectively, have been excluded in the calculation of diluted income per share as compared to 148,500 shares that were excluded for the three and nine months ended September 30, 2012, as the result would have been antidilutive. For the three and nine months ended September 30, 2013 and 2012, all unvested restricted stock awards were dilutive.

StockBased_Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	Stock-Based Compensation
	In March 2006, the Board of Directors approved the Steven Madden, Ltd. 2006 Stock Incentive Plan (the “Plan”) under which nonqualified stock options, stock appreciation rights, performance shares, restricted stock, other stock-based awards and performance-based cash awards may be granted to employees, consultants and non-employee directors. The stockholders approved the Plan on May 26, 2006. On May 25, 2007, the stockholders approved an amendment to the Plan to increase the maximum number of shares that may be issued under the Plan from 4,050,000 to 5,231,250. On May 22, 2009, the stockholders approved a second amendment to the Plan that increased the maximum number of shares that may be issued under the Plan to 13,716,000. On May 25, 2012, the stockholders approved a third amendment to the Plan that increased the maximum number of shares that may be issued under the Plan to 23,466,000. The following table summarizes the number of shares of common stock authorized for use under the Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the Plan and the number of shares of common stock available for the grant of stock-based awards under the Plan:
	Common stock authorized	23,466,000
	Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	(17,951,138	)
	Common stock available for grant of stock-based awards as of September 30, 2013	5,514,862
	Total equity-based compensation for the three and nine months ended September 30, 2013 and 2012 is as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2013				2012		2013				2012
	Restricted stock	$	3,837			$	3,319	$	11,288			$	8,177
	Stock options	1,077				1,392		3,948				4,483
	Total	$	4,914			$	4,711	$	15,236			$	12,660
	Equity-based compensation is included in operating expenses on the Company’s Condensed Consolidated Statements of Income.
	Note O – Stock-Based Compensation (continued)
	Stock Options
	Cash proceeds and intrinsic values related to total stock options exercised during the three and nine months ended September 30, 2013 and 2012 are as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2013				2012		2013				2012
	Proceeds from stock options exercised	$	746			$	2,040	$	4,935			$	6,991
	Intrinsic value of stock options exercised	$	1,650			$	4,213	$	11,089			$	12,445
	During the three and nine months ended September 30, 2013, options to purchase approximately 72,440 shares of common stock with a weighted average exercise price of $16.90 and options to purchase approximately 979,436 shares of common stock with a weighted average exercise price of $12.58 vested, respectively. During the three and nine months ended September 30, 2012, options to purchase approximately 97,500 shares of common stock with a weighted average exercise price of $19.21 and options to purchase approximately 1,117,500 shares of common stock with a weighted average exercise price of $12.35 vested, respectively. As of September 30, 2013, there were unvested options relating to 1,268,546 shares of common stock outstanding with a total of $8,400 of unrecognized compensation cost and an average vesting period of 2.59 years.
	The Company uses the Black-Scholes option-pricing model to estimate the fair value of options granted, which requires several assumptions. The expected term of the options represents the estimated period of time until exercise and is based on the historical experience of similar awards. Expected volatility is based on the historical volatility of the Company’s common stock. The risk free interest rate is based on the U.S. Treasury yield curve in effect at the time of the grant. With the exception of special dividends paid in November of 2005 and 2006, the Company historically has not paid regular cash dividends and thus the expected dividend rate is assumed to be zero. The following weighted average assumptions were used for stock options granted during the nine months ended September 30, 2013 and 2012:
			2013		2012
	Volatility		36.5% to 44.8%		41.1% to 47.4%
	Risk free interest rate		0.37% to 1.26%		0.47% to 0.87%
	Expected life in years		4.1 to 5.1		3.1 to 4.6
	Dividend yield		0.00%		0.00%
	Weighted average fair value		$10.12		$9.37
	Note O – Stock-Based Compensation (continued)
	Activity relating to stock options granted under the Company’s plans and outside the plans during the nine months ended September 30, 2013 is as follows:
			Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value
	Outstanding at January 1, 2013		3,403,500			$	13.71
	Granted		544,000			29.58
	Exercised		(492,000	)		10.02
	Cancelled/Forfeited		(41,000	)		20.6
	Outstanding at September 30, 2013		3,414,500			$	16.71	4.6 years		$	65,600
	Exercisable at September 30, 2013		2,153,000			$	12.7	3.7 years		$	49,913
	Restricted Stock
	The following table summarizes restricted stock activity during the nine months ended September 30, 2013 and 2012:
			2013					2012
			Number of Shares			Weighted Average Fair Value at Grant Date		Number of Shares			Weighted Average Fair Value at Grant Date
	Non-vested at January 1		4,333,500			$	23.16	1,006,500			$	16.96
	Granted		425,000			29.07		3,613,500			24.15
	Vested		(340,500	)		24.92		(258,000	)		16.74
	Forfeited		(37,000	)		21.49		(3,000	)		25.4
	Non-vested at September 30		4,381,000			$	24.14	4,359,000			$	22.93
	As of September 30, 2013, the Company had $90,404 of total unrecognized compensation cost related to restricted stock awards granted under the Plan. This cost is expected to be recognized over a weighted average of 8.89 years. The Company determines the fair value of its restricted stock awards based on the market price of its common stock on the date of grant.
	On January 3, 2012, the Company and its Creative and Design Chief, Steven Madden, entered into an amendment of Mr. Madden’s existing employment agreement, pursuant to which, on February 8, 2012, Mr. Madden was granted 1,463,057 restricted shares of the Company’s common stock at the then market price of $27.34, which will vest in equal annual installments over a seven-year period commencing on December 31, 2017 and, thereafter, on each December 31 through December 31, 2023, subject to Mr. Madden’s continued employment on each such vesting date. Pursuant to the contract, on June 30, 2012, Mr. Madden exercised his right to receive an additional restricted stock award, and on July 3, 2012 he was granted 1,893,342 restricted shares of the Company's common stock at the then market price of $21.13, which will vest in the same manner as the aforementioned grant.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2013
Acquisitions [Abstract]	'
Acqusitions	'
	Acquisitions
	Steve Madden Canada
	On February 21, 2012, the Company purchased all of the assets of Steve Madden Canada Inc., Steve Madden Retail Canada Inc., Pasa Agency Inc. and Gelati Imports Inc. (collectively, “SM Canada”), the Company’s sole distributor in Canada since 1994, comprising SM Canada’s footwear, handbags and accessories wholesale and retail businesses. The transaction was completed for
	Note P – Acquisitions (continued)
	consideration of approximately $29,367 plus potential earn-out payments of up to a maximum of $38,000 Canadian dollars (approximately $37,327 U.S. dollars), in the aggregate, based on achievement of certain earnings targets for each of the twelve-month periods ending on March 31, 2013 through 2017, inclusive. The fair value of the contingent payments was estimated using the present value of management’s projections of the financial results of SM Canada during the earn-out period. As of September 30, 2013, the Company estimates the fair value of the contingent consideration to be $25,294.
	The transaction was accounted for using the acquisition method required by GAAP. Accordingly, the assets and liabilities of SM Canada were adjusted to their fair values, and the excess of the purchase price over the fair value of the assets acquired, including identified intangible assets, was recorded as goodwill. The fair values assigned to tangible and intangible assets acquired and liabilities assumed are based on management’s estimates and assumptions, which are subject to change. The purchase price has been allocated as follows:
	Accounts receivable	$	2,496
	Inventory	2,220
	Prepaid expenses and other assets	147
	Fixed assets	1,005
	Re-acquired right	35,200
	Customer relationships	4,400
	Non-compete agreement	455
	Accounts payable	(2,645		)
	Accrued expenses	(802		)
	Total fair value excluding goodwill	42,476
	Goodwill	9,368
	Net assets acquired	$	51,844
	At the date of acquisition, the Company and SM Canada had a non-contractual preexisting relationship under which SM Canada had the right to use the Steve Madden brand throughout Canada in connection with the sale and distribution of merchandise. The settlement of the preexisting relationship is considered a re-acquired right and was valued based on the present value of estimated future cash flows.
	Contingent consideration classified as a liability will be remeasured at fair value at each reporting date, until the contingency is resolved, with changes recognized in earnings. The goodwill related to this transaction is expected to be deductible for tax purposes over 15 years.
	The Company incurred approximately $951 in acquisition related costs applicable to the SM Canada transaction, $800 of which were incurred in 2012. These expenses are included in operating expenses in the Company’s Condensed Consolidated Statements of Income.
	In connection with the acquisition, the Company provided an interest free loan to the seller of SM Canada in the principal amount of $3,107 Canadian dollars ($3,085 in U.S. dollars). The note will be paid in five annual installments which are due on the dates the five annual earn-out payments are paid. The note was recorded net of the imputed interest, which will be amortized to income over the term of the note. The results of operations of SM Canada have been included in the Company’s Condensed Consolidated Statements of Income from the date of the acquisition. Unaudited pro forma information related to this acquisition is not included, as the impact of the transaction is not material to the Company’s consolidated results.

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets	'
	Goodwill and Intangible Assets
	The following is a summary of the carrying amount of goodwill by segment as of September 30, 2013:
			Wholesale												Net Carrying  Amount
			Footwear				Accessories				Retail
	Balance at January 1, 2013		$	36,390			$	49,324			$	5,845			$	91,559
	Purchase accounting adjustment		1,686				—				3,496				5,182
	Translation and other		(112		)		—				(50		)		(162		)
	Balance at September 30, 2013		$	37,964			$	49,324			$	9,291			$	96,579
	The following table details identifiable intangible assets as of September 30, 2013:
			Estimated Lives		Cost Basis				Accumulated Amortization (1)				Net Carrying Amount
	Trade names		6–10 years		$	4,590			$	1,949			$	2,641
	Customer relationships		10 years		27,339				9,651				17,688
	License agreements		3–6 years		5,600				5,600				—
	Non-compete agreement		5 years		2,440				1,759				681
	Other		3 years		14				14				—
					39,983				18,973				21,010
	Re-acquired right		indefinite		35,200				1,340				33,860
	Trade names		indefinite		76,888				—				76,888
					$	152,071			$	20,313			$	131,758
	(1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar in relation to the U.S. dollar.
	The estimated future amortization expense of purchased intangibles as of September 30, 2013 is as follows:
	2013 (remaining three months)	$	836
	2014	3,277
	2015	3,093
	2016	2,789
	2017	2,548
	Thereafter	8,467
		$	21,010

Derivative_Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2013
Derivative Instruments Disclosure [Abstract]	'
Derivative Instruments and Hedging Activities Disclosure [Text Block]	'
	Derivative Instruments
	The Company uses derivative instruments, specifically, forward foreign exchange contracts, to manage the risk associated with the volatility of future cash flows denominated in Mexican pesos. The foreign exchange contracts are used to mitigate the impact of exchange rate fluctuations on forecasted purchases of inventory from Mexico and are designated as cash flow hedging instruments. As of September 30, 2013, the fair value of the Company's foreign currency derivatives, which is included on the Condensed Consolidated Balance Sheets in prepaid expenses and other current assets, is $166. As of September 30, 2013, $102 of gains related to cash flow hedges are recorded in accumulated other comprehensive income, net of taxes and are expected to be recognized in earnings at the same time the hedged items affect earnings. As of September 30, 2013, the Company's hedging
	Note R – Derivative Instruments (continued)
	activities were considered effective and, thus, no ineffectiveness from hedging activities were recognized in the Condensed Consolidated Statements of Income. For the three and nine months ended September 30, 2013, gains of $275 and $613 were reclassified from accumulated other comprehensive income and recognized in the income statement in cost of sales.

Commitments_Contingencies_and_

Commitments, Contingencies and Other	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments, Contingencies and Other	'
	Commitments, Contingencies and Other
	Legal proceedings:
	Information regarding certain specific legal proceedings in which the Company is involved is contained in the notes to the Consolidated Financial Statements included in the Company's Form 10-K for the year ended December 31, 2012 and in the notes to the Condensed Consolidated Financial Statements included in the Company's Form 10-Q for the fiscal quarters ended March 31, 2013 and June 30, 2013.
	The Company has been named as a defendant in certain other lawsuits in the normal course of business. In the opinion of management, after consulting with legal counsel, the liabilities, if any, resulting from these matters should not have a material effect on the Company's financial position or results of operations. It is the policy of management to disclose the amount or range of reasonably possible losses in excess of recorded amounts.

Operating_Segment_Information

Operating Segment Information	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Operating Segment Information	'
	Operating Segment Information
	The Company operates the following business segments: Wholesale Footwear, Wholesale Accessories, Retail, First Cost and Licensing. The Wholesale Footwear segment, through sales to department stores, mid-tier retailers, mass-market merchants and specialty stores, derives revenue, both domestically and worldwide through our International business, from sales of branded and private label women’s, men’s, girls’ and children’s footwear. The Wholesale Accessories segment, which includes branded and private label handbags, belts and small leather goods as well as cold weather and selected other fashion accessories, derives revenue, both domestically and worldwide through our International business, from sales to department stores, mid-tier retailers, mass-market merchants and specialty stores. Our Wholesale Footwear and Wholesale Accessories segments, through our International business, derive revenue from Canada and, under special distribution arrangements, from Asia, Europe, the Middle East, Mexico, Australia, India, South Africa and South America. The Retail segment, through the operation of Company-owned retail stores in the United States and Canada and the Company’s websites, derives revenue from sales of branded women’s, men’s and children’s footwear, accessories and licensed products to consumers. The First Cost segment represents activities of a subsidiary which earns commissions and design fees for serving as a buying agent of footwear products to mass-market merchandisers, mid-tier department stores and other retailers with respect to their purchase of footwear. The Company's Licensing segment generates revenue by licensing its Steve Madden® and Steven by Steve Madden® trademarks and other trademark rights for use in connection with the manufacture, marketing and sale of sunglasses, eyewear, outerwear, bedding, hosiery and women's fashion apparel, jewelry, watches and luggage. In addition, this segment licenses the Betsey Johnson® and Betseyville® trademarks for use in connection with the manufacture, marketing and sale of apparel, jewelry, swimwear, eyewear, watches, fragrances and outerwear
	Note T – Operating Segment Information (continued)
	As of and three months ended,	Wholesale Footwear		Wholesale Accessories		Total Wholesale		Retail		First Cost		Licensing		Corporate		Consolidated
	30-Sep-13
	Net sales to external customers	$	272,653	$	73,258	$	345,911	$	48,880							$	394,791
	Gross profit	84,669		25,591		110,260		29,443								139,703
	Commissions, design fees and licensing fees – net	—		—		—		—		$	2,974	$	1,963			4,937
	Income from operations	45,988		13,643		59,631		3,529		2,974		1,963				68,097
	Segment assets	$	547,324	$	206,176	753,500		118,151		35,490		—				907,141
	Capital expenditures					$	2,214	$	3,493	$	—	$	—			$	5,707
	30-Sep-12
	Net sales to external customers	$	228,720	$	82,818	$	311,538	$	45,345							$	356,883
	Gross profit	75,785		27,918		103,703		27,512								131,215
	Commissions, design fees and licensing fees – net	—		—		—		—		$	2,157	$	1,718			3,875
	Income from operations	38,357		15,089		53,446		4,196		2,157		1,718		(5,144	)	56,373
	Segment assets	$	488,937	$	167,127	656,064		86,085		53,159		—				795,308
	Capital expenditures					$	3,441	$	4,146	$	—	$	—			$	7,587
	As of and nine months ended,	Wholesale Footwear		Wholesale Accessories		Total Wholesale		Retail		First Cost		Licensing		Corporate		Consolidated
	30-Sep-13
	Net sales to external customers	$	661,032	$	170,163	$	831,195	$	140,146							$	971,341
	Gross profit (a)	203,520		62,827		266,347		86,532								352,878
	Commissions, design fees and licensing fees – net	—		—		—		—		$	7,144	$	5,858			13,002
	Income from operations (a)	95,614		30,529		126,143		11,002		7,144		5,858				150,146
	Segment assets	$	547,324	$	206,176	753,500		118,151		35,490		—				907,141
	Capital expenditures					$	6,036	$	10,330	$	—	$	—			$	16,366
	September 30, 2012
	Net sales to external customers	$	618,914	$	169,700	$	788,614	$	122,931							$	911,545
	Gross profit	193,964		62,000		255,964		75,598								331,562
	Commissions, design fees and licensing fees – net	—		—		—		—		$	6,897	$	5,703			12,600
	Income from operations	86,537		28,914		115,451		10,629		6,897		5,703		(9,454	)	129,226
	Segment assets	$	488,937	$	167,127	656,064		86,085		53,159		—				795,308
	Capital expenditures					$	5,574	$	10,043	$	—	$	—			$	15,617
	(a) Does not sum due to rounding.
	Note T – Operating Segment Information (continued)
	Revenues by geographic area for the three and nine months ended September 30, 2013 and 2012 are as follows:
		Three Months Ended September 30,				Nine Months Ended September 30,
		2013		2012		2013		2012
	Domestic	$	358,274	$	327,965	$	887,547	$	847,020
	International	36,517		28,918		83,794		64,525
	Total	$	394,791	$	356,883	$	971,341	$	911,545

StockSplit

Stock-Split	9 Months Ended
	Sep. 30, 2013
Stock Split [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	2013 Stock Split
	On August 20, 2013, the Company announced that on August 19, 2013, its Board of Directors declared a three-for-two stock split of the Company's outstanding shares of common stock, effected in the form of a stock dividend on the Company's outstanding common stock. Stockholders of record at the close of business on September 20, 2013 received one additional share of Steven Madden, Ltd. common stock for every two shares of common stock owned on that date. The additional shares were distributed on October 1, 2013. Stockholders received cash in lieu of any fractional shares of common stock they otherwise would have received in connection with the dividend. All share and per share data provided herein gives effect to this stock split, applied retroactively.

Basis_of_Reporting_Policies

Basis of Reporting (Policies)	9 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Accounting, Policy	'
	Basis of Reporting
	The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with the generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the financial position of the Company and the results of its operations and cash flows for the periods presented. Certain adjustments were made to prior years' amounts to conform to the 2013 presentation and to reflect the three-for-two stock split (see Note U). The results of operations for the three- and nine-month periods ended September 30, 2013 are not necessarily indicative of the operating results for the full year. It is suggested that these financial statements be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2012 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 1, 2013.
New Accounting Pronouncements, Policy [Policy Text Block]	'
	Recently Adopted Accounting Standards
	In February 2013, the FASB issued guidance that requires an entity to disclose information showing the effect of the items reclassified from accumulated other comprehensive income on the line items of net income. The provisions of this new guidance were effective prospectively as of the beginning of our 2013 fiscal year. The new guidance did not have a material impact on our disclosures as the related amounts are not material.
	In July 2012, the Financial Accounting Standards Board ("FASB") issued new accounting guidance that permits an entity to first assess qualitative factors to determine whether it is more likely than not that an indefinite-lived intangible asset is impaired as a basis for determining whether it is necessary to perform a quantitative impairment test. An entity would continue to calculate the fair value of an indefinite-lived intangible asset if the asset fails the qualitative assessment, while no further analysis would be required if it passes. The provisions of the new guidance were effective as of the beginning of our 2013 fiscal year. The new guidance did not have an impact on our 2013 impairment test results.
Use of Estimates, Policy [Policy Text Block]	'
	Significant areas involving management estimates include allowances for bad debts, returns and customer chargebacks, inventory valuation, valuation of intangible assets, litigation reserves and contingent payment liabilities. The Company provides reserves on trade accounts receivables and factor receivables for future customer chargebacks and markdown allowances, discounts, returns and other miscellaneous compliance related deductions that relate to the current period sales. The Company evaluates anticipated chargebacks by reviewing several performance indicators of its major customers. These performance indicators, which include retailers’ inventory levels, sell-through rates and gross margin levels, are analyzed by management to estimate the amount of the anticipated customer allowance.
Marketable Securities, Available-for-sale Securities, Policy [Policy Text Block]	'
	Marketable Securities
	Marketable securities consist primarily of corporate bonds and certificates of deposit with maturities greater than three months and up to ten years at the time of purchase as well as marketable equity securities. These securities, which are classified as available-for-sale, are carried at fair value, with unrealized gains and losses, net of any tax effect, reported in stockholders’ equity as accumulated other comprehensive income (loss). For the three and nine months ended September 30, 2013, gains of $263 and $136 were reclassified from accumulated other comprehensive income and recognized in the income statement in other income. These securities are classified as current and non-current marketable securities based upon their maturities. Amortization of premiums and discounts is included in interest income. For the three and nine months ended September 30, 2013, the amortization of bond premiums totals $161 and $521, respectively, compared to $182 and $710 for the comparable periods in 2012. The values of these securities may fluctuate as a result of changes in equity values, market interest rates and credit risk.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	The Company recognizes revenue on wholesale sales when products are shipped pursuant to its standard terms, which are freight on board (“FOB”) Company warehouse, or when products are delivered to the consolidators, or any other destination, as per the terms of the customers’ purchase order, persuasive evidence of an arrangement exists, the price is fixed or determinable and collection is reasonably assured. Sales reductions on wholesale sales for anticipated discounts, allowances and other deductions are recognized during the period when sales are recorded. Customers retain the right to replacement of the product for poor quality or improper or short shipments, which have historically been immaterial. Retail sales are recognized when the payment is received from customers and are recorded net of estimated returns. The Company also generates commission income acting as a buying agent by arranging to manufacture private label shoes to the specifications of its clients. The Company’s commission revenue includes fees charged for its design, product and development services provided to certain suppliers in connection with the Company’s private label business. Commission revenue and product and development fees are recognized as earned when title to the product transfers from the manufacturer to the customer and collections are reasonably assured and are reported on a net basis after deducting related operating expenses.
	The Company licenses its Steve Madden® and Steven by Steve Madden® trademarks for use in connection with the manufacture, marketing and sale of sunglasses, eyewear, outerwear, bedding, hosiery, women's fashion apparel, jewelry, watches and luggage. In addition, the Company licenses the Betsey Johnson® and Betseyville® trademarks for use in connection with the manufacture, marketing and sale of apparel, jewelry, swimwear, eyewear, watches, fragrances and outerwear. The license agreements require the licensee to pay the Company a royalty and, in substantially all of the agreements, an advertising fee based on the higher of a minimum or a net sales percentage as defined in the various agreements. In addition, under the terms of retail selling agreements, most of the Company’s international distributors are required to pay the Company a royalty based on a percentage of net sales, in
	Note I – Revenue Recognition (continued)
	addition to a commission and a design fee on the purchases of the Company’s products. Licensing revenue is recognized on the basis of net sales reported by the licensees, or the minimum guaranteed royalties, if higher. In substantially all of the Company’s license agreements, the minimum guaranteed royalty is earned and payable on a quarterly basis.
Revenue Recognition, Excise and Sales Taxes [Policy Text Block]	'
	Taxes Collected From Customers
	The Company accounts for certain taxes collected from its customers in accordance with the accounting guidance which permits companies to adopt a policy of presenting taxes in the income statement on either a gross basis (included in revenues and costs) or a net basis (excluded from revenues). Taxes within the scope of this accounting guidance would include taxes that are imposed on a revenue transaction between a seller and a customer, for example, sales taxes, use taxes, value-added taxes and some types of excise taxes. The Company has consistently recorded all taxes on a net basis.
Revenue Recognition, Allowances [Policy Text Block]	'
	Sales Deductions
	The Company supports retailers’ initiatives to maximize sales of the Company’s products on the retail floor by subsidizing the co-op advertising programs of such retailers, providing them with inventory markdown allowances and participating in various other marketing initiatives of its major customers. In addition, the Company accepts returns for damaged products for which the Company’s costs are normally charged back to the responsible third-party factory. Such expenses are reflected in the financial statements as deductions to net sales.
Cost of Sales, Policy [Policy Text Block]	'
	Cost of Sales
	All costs incurred to bring finished products to the Company’s distribution center or, in our First Cost segment and certain private label business to the customers’ freight forwarder and, in the Retail segment, the costs to bring products to the Company’s stores, are included in the cost of sales line on the Condensed Consolidated Statements of Income. These costs include the cost of finished products, purchase commissions, letter of credit fees, brokerage fees, sample expenses, custom duty, inbound freight, royalty payments on licensed products, labels and product packaging. All warehouse and distribution costs related to the Wholesale segments and freight to customers, if any, are included in the operating expenses line item of the Company’s Condensed Consolidated Statements of Income. The Company’s gross margins may not be comparable to those of other companies in the industry because some companies may include warehouse and distribution costs, as well as other costs excluded from cost of sales by the Company, as a component of cost of sales, while other companies report on the same basis as the Company and include them in operating expenses.

Notes_Receivable_Tables

Notes Receivable (Tables)	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Schedule of Notes Receivable	'
	As of September 30, 2013 and December 31, 2012, Notes Receivable were comprised of the following:
		September 30,	December 31,
		2013	2012
	Note receivable from seller of SM Canada (see Note P)	$3,085	$3,085

Fair_Value_Measurement_Tables

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities	'
	The Company’s financial assets and liabilities subject to fair value measurements as of September 30, 2013 and December 31, 2012 are as follows:
				September 30, 2013
				Fair Value Measurements
		Fair value		Level 1		Level 2		Level 3
	Assets:
	Cash equivalents	$	825	$	825	$	—	$	—
	Current marketable securities – available for sale	19,848		19,848		—		—
	Note receivable – related party	3,581		—		—		3,581
	Forward contracts	166		—		166		—
	Note receivable from seller of SM Canada	3,085		—		—		3,085
	Long-term marketable securities – available for sale	92,431		92,431		—		—
	Total assets	$	119,936	$	113,104	$	166	$	6,666
	Liabilities:
	Contingent consideration	$	39,699	—		—		$	39,699
	Total liabilities	$	39,699	—		—		$	39,699
				December 31, 2012
				Fair Value Measurements
		Fair value		Level 1		Level 2		Level 3
	Assets:
	Cash equivalents	$	5,707	$	5,707	$	—	$	—
	Current marketable securities – available for sale	16,285		16,285		—		—
	Note receivable – related party	3,581		—		—		3,581
	Forward contracts	161		—		161		—
	Note receivable from seller of SM Canada	3,085		—		—		3,085
	Long-term marketable securities – available for sale	81,202		81,202		—		—
	Total assets	$	110,021	$	103,194	$	161	$	6,666
	Liabilities:
	Contingent consideration	$	41,960	—		—		$	41,960
	Total liabilities	$	41,960	—		—		$	41,960

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule Of Share Based Compensation Shares Authorized Under Stock Plans Issued And Avaliability	'
	The following table summarizes the number of shares of common stock authorized for use under the Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the Plan and the number of shares of common stock available for the grant of stock-based awards under the Plan:
	Common stock authorized	23,466,000
	Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	(17,951,138	)
	Common stock available for grant of stock-based awards as of September 30, 2013	5,514,862
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	'
	Total equity-based compensation for the three and nine months ended September 30, 2013 and 2012 is as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2013				2012		2013				2012
	Restricted stock	$	3,837			$	3,319	$	11,288			$	8,177
	Stock options	1,077				1,392		3,948				4,483
	Total	$	4,914			$	4,711	$	15,236			$	12,660
Schedule Of Cash Proceeds And Intrinsic Values For Stock Options Exercised	'
	Cash proceeds and intrinsic values related to total stock options exercised during the three and nine months ended September 30, 2013 and 2012 are as follows:
		Three Months Ended September 30,						Nine Months Ended September 30,
		2013				2012		2013				2012
	Proceeds from stock options exercised	$	746			$	2,040	$	4,935			$	6,991
	Intrinsic value of stock options exercised	$	1,650			$	4,213	$	11,089			$	12,445
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	'
	The following weighted average assumptions were used for stock options granted during the nine months ended September 30, 2013 and 2012:
			2013		2012
	Volatility		36.5% to 44.8%		41.1% to 47.4%
	Risk free interest rate		0.37% to 1.26%		0.47% to 0.87%
	Expected life in years		4.1 to 5.1		3.1 to 4.6
	Dividend yield		0.00%		0.00%
	Weighted average fair value		$10.12		$9.37
Schedule of Share-based Compensation, Stock Options, Activity	'
	Activity relating to stock options granted under the Company’s plans and outside the plans during the nine months ended September 30, 2013 is as follows:
			Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value
	Outstanding at January 1, 2013		3,403,500			$	13.71
	Granted		544,000			29.58
	Exercised		(492,000	)		10.02
	Cancelled/Forfeited		(41,000	)		20.6
	Outstanding at September 30, 2013		3,414,500			$	16.71	4.6 years		$	65,600
	Exercisable at September 30, 2013		2,153,000			$	12.7	3.7 years		$	49,913
Schedule of Nonvested Share Activity	'
	The following table summarizes restricted stock activity during the nine months ended September 30, 2013 and 2012:
			2013					2012
			Number of Shares			Weighted Average Fair Value at Grant Date		Number of Shares			Weighted Average Fair Value at Grant Date
	Non-vested at January 1		4,333,500			$	23.16	1,006,500			$	16.96
	Granted		425,000			29.07		3,613,500			24.15
	Vested		(340,500	)		24.92		(258,000	)		16.74
	Forfeited		(37,000	)		21.49		(3,000	)		25.4
	Non-vested at September 30		4,381,000			$	24.14	4,359,000			$	22.93

Acquisitions_Tables

Acquisitions (Tables) (SM Canada [Member])	9 Months Ended
	Sep. 30, 2013
SM Canada [Member]	'
Schedule of Purchase Price Allocation [Table Text Block]	'
	The purchase price has been allocated as follows:
	Accounts receivable	$	2,496
	Inventory	2,220
	Prepaid expenses and other assets	147
	Fixed assets	1,005
	Re-acquired right	35,200
	Customer relationships	4,400
	Non-compete agreement	455
	Accounts payable	(2,645		)
	Accrued expenses	(802		)
	Total fair value excluding goodwill	42,476
	Goodwill	9,368
	Net assets acquired	$	51,844

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Schedule of Goodwill	'
	The following is a summary of the carrying amount of goodwill by segment as of September 30, 2013:
			Wholesale												Net Carrying  Amount
			Footwear				Accessories				Retail
	Balance at January 1, 2013		$	36,390			$	49,324			$	5,845			$	91,559
	Purchase accounting adjustment		1,686				—				3,496				5,182
	Translation and other		(112		)		—				(50		)		(162		)
	Balance at September 30, 2013		$	37,964			$	49,324			$	9,291			$	96,579
Schedule of Indentifiable Intangible Assets	'
	The following table details identifiable intangible assets as of September 30, 2013:
			Estimated Lives		Cost Basis				Accumulated Amortization (1)				Net Carrying Amount
	Trade names		6–10 years		$	4,590			$	1,949			$	2,641
	Customer relationships		10 years		27,339				9,651				17,688
	License agreements		3–6 years		5,600				5,600				—
	Non-compete agreement		5 years		2,440				1,759				681
	Other		3 years		14				14				—
					39,983				18,973				21,010
	Re-acquired right		indefinite		35,200				1,340				33,860
	Trade names		indefinite		76,888				—				76,888
					$	152,071			$	20,313			$	131,758
	(1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar in relation to the U.S. dollar.
Schedule of Intangible Assets, Future Amortization Expense	'
	The estimated future amortization expense of purchased intangibles as of September 30, 2013 is as follows:
	2013 (remaining three months)	$	836
	2014	3,277
	2015	3,093
	2016	2,789
	2017	2,548
	Thereafter	8,467
		$	21,010

Operating_Segment_Information_

Operating Segment Information (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
	As of and three months ended,	Wholesale Footwear		Wholesale Accessories		Total Wholesale		Retail		First Cost		Licensing		Corporate		Consolidated
	30-Sep-13
	Net sales to external customers	$	272,653	$	73,258	$	345,911	$	48,880							$	394,791
	Gross profit	84,669		25,591		110,260		29,443								139,703
	Commissions, design fees and licensing fees – net	—		—		—		—		$	2,974	$	1,963			4,937
	Income from operations	45,988		13,643		59,631		3,529		2,974		1,963				68,097
	Segment assets	$	547,324	$	206,176	753,500		118,151		35,490		—				907,141
	Capital expenditures					$	2,214	$	3,493	$	—	$	—			$	5,707
	30-Sep-12
	Net sales to external customers	$	228,720	$	82,818	$	311,538	$	45,345							$	356,883
	Gross profit	75,785		27,918		103,703		27,512								131,215
	Commissions, design fees and licensing fees – net	—		—		—		—		$	2,157	$	1,718			3,875
	Income from operations	38,357		15,089		53,446		4,196		2,157		1,718		(5,144	)	56,373
	Segment assets	$	488,937	$	167,127	656,064		86,085		53,159		—				795,308
	Capital expenditures					$	3,441	$	4,146	$	—	$	—			$	7,587
	As of and nine months ended,	Wholesale Footwear		Wholesale Accessories		Total Wholesale		Retail		First Cost		Licensing		Corporate		Consolidated
	30-Sep-13
	Net sales to external customers	$	661,032	$	170,163	$	831,195	$	140,146							$	971,341
	Gross profit (a)	203,520		62,827		266,347		86,532								352,878
	Commissions, design fees and licensing fees – net	—		—		—		—		$	7,144	$	5,858			13,002
	Income from operations (a)	95,614		30,529		126,143		11,002		7,144		5,858				150,146
	Segment assets	$	547,324	$	206,176	753,500		118,151		35,490		—				907,141
	Capital expenditures					$	6,036	$	10,330	$	—	$	—			$	16,366
	September 30, 2012
	Net sales to external customers	$	618,914	$	169,700	$	788,614	$	122,931							$	911,545
	Gross profit	193,964		62,000		255,964		75,598								331,562
	Commissions, design fees and licensing fees – net	—		—		—		—		$	6,897	$	5,703			12,600
	Income from operations	86,537		28,914		115,451		10,629		6,897		5,703		(9,454	)	129,226
	Segment assets	$	488,937	$	167,127	656,064		86,085		53,159		—				795,308
	Capital expenditures					$	5,574	$	10,043	$	—	$	—			$	15,617
	(a) Does not sum due to rounding.
Schedule of Revenues, by Geographic Area	'
	Revenues by geographic area for the three and nine months ended September 30, 2013 and 2012 are as follows:
		Three Months Ended September 30,				Nine Months Ended September 30,
		2013		2012		2013		2012
	Domestic	$	358,274	$	327,965	$	887,547	$	847,020
	International	36,517		28,918		83,794		64,525
	Total	$	394,791	$	356,883	$	971,341	$	911,545

Factor_Receivable_Detail

Factor Receivable (Detail) (USD $)	6 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2013	Sep. 30, 2013
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Line of Credit Facility, Collateral	'	'.85
Line of Credit Facility, Maximum Borrowing Capacity	'	$30
Letters Of Credit SubLimit Capacity Amount	'	$15
Factoring Fee	0.25%	'
First Cost and Private Label business [Member]	'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'
Factoring Fee	0.14%	'

Notes_Receivable_Details_Table

Notes Receivable (Details) - (Table) (Note receivable – Seller of SM Canada [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Note receivable – Seller of SM Canada [Member]	'	'
Due from	$3,085	$3,085

Notes_Receivable_Details_1

Notes Receivable (Details 1) (USD $)	3 Months Ended		3 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2012	Aug. 26, 2010	Dec. 31, 2012	Jun. 30, 2012	Jun. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
	Note receivable – Bakers [Member]	Note receivable – Bakers [Member]	Note Receivable From Betsey Johnson [Member]	Note Receivable From Betsey Johnson [Member]	August 31, 2017 [Member]	August 31, 2018 [Member]	August 31, 2019 [Member]	August 31, 2020 [Member]
					Note receivable – Bakers [Member]	Note receivable – Bakers [Member]	Note receivable – Bakers [Member]	Note receivable – Bakers [Member]
Payment To Acquire Subordinated Debenture	'	$5,000	'	'	'	'	'	'
Subordinated Debenture Face Amount	'	5,000	'	'	'	'	'	'
Unregistered Shares Of Common Stock Acquired (in Shares)	'	1,844,860	'	'	'	'	'	'
Unregistered Shares Of Common Stock Acquired Value	'	996	'	'	'	'	'	'
Purchase Price Allocated To Note Receivable	'	4,004	'	'	'	'	'	'
Note Receivable, Interest Rate	'	11.00%	'	'	'	'	'	'
Repayments Of Subordinated Debenture	'	'	'	'	1,250	1,250	1,250	1,250
Tangible Asset Impairment Charges	4,148	'	'	'	'	'	'	'
Other than Temporary Impairment Losses, Investments	996	'	'	'	'	'	'	'
Financing Receivable, Net	'	'	'	3,309	'	'	'	'
Impaired Financing Receivable, with Related Allowance, Recorded Investment	'	'	'	500	'	'	'	'
Financing Receivable, Allowance for Credit Losses, Recovery	'	'	1,522	'	'	'	'	'
Benifit related to a greater than anticipated recovery of credit losse	'	'	$1,022	'	'	'	'	'

Marketable_Securities_Detail

Marketable Securities (Detail) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Marketable Securities [Abstract]	'	'	'	'
Available-for-sale Securities, Gross Realized Gain (Loss)	$263	'	$136	$2,029
Investment Income, Amortization of Premium	$161	$182	$521	$710

Fair_Value_Measurement_Detail_

Fair Value Measurement (Detail) - (Table) (USD $)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Sep. 30, 2013

Fair Value [Member]

Fair Value [Member]

Fair Value [Member]

Fair Value [Member]

Fair Value [Member]

Fair Value [Member]

Fair Value [Member]

Fair Value [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 1 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 2 [Member]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Inputs, Level 3 [Member]

Fair Value, Inputs, Level 3 [Member]

Cejon Acquisition [Member]

Big Buddha [Member]

Note receivable – related party [Member]

Note receivable – related party [Member]

Forward contracts [Member]

Forward contracts [Member]

Note receivable – Seller of SM Canada [Member]

Note receivable – Seller of SM Canada [Member]

Note receivable – related party [Member]

Note receivable – related party [Member]

Forward contracts [Member]

Forward contracts [Member]

Note receivable – Seller of SM Canada [Member]

Note receivable – Seller of SM Canada [Member]

Note receivable – related party [Member]

Note receivable – related party [Member]

Forward contracts [Member]

Forward contracts [Member]

Note receivable – Seller of SM Canada [Member]

Note receivable – Seller of SM Canada [Member]

Note receivable – related party [Member]

Note receivable – related party [Member]

Forward contracts [Member]

Forward contracts [Member]

Note receivable – Seller of SM Canada [Member]

Note receivable – Seller of SM Canada [Member]

Business Acquisition, Contingent Consideration, Actual Cash Payment

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$5,139

$1,813

Assets:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash Equivalents

825,000

5,707,000

'

'

'

'

'

'

825,000

5,707,000

'

'

'

'

'

'

0

0

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

Current marketable securities – available for sale

19,848,000

16,285,000

'

'

'

'

'

'

19,848,000

16,285,000

'

'

'

'

'

'

0

0

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

Notes Receivable, Fair Value Disclosure

'

'

3,581,000

3,581,000

166,000

161,000

3,085,000

3,085,000

'

'

0

0

0

0

0

0

'

'

0

0

166,000

161,000

0

0

'

'

3,581,000

3,581,000

0

0

3,085,000

3,085,000

'

'

Long-term marketable securities – available for sale

92,431,000

81,202,000

'

'

'

'

'

'

92,431,000

81,202,000

'

'

'

'

'

'

0

0

'

'

'

'

'

'

0

0

'

'

'

'

'

'

'

'

Total assets

119,936,000

110,021,000

'

'

'

'

'

'

113,104,000

103,194,000

'

'

'

'

'

'

166,000

161,000

'

'

'

'

'

'

6,666,000

6,666,000

'

'

'

'

'

'

'

'

Liabilities:

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Contingent consideration

39,699,000

41,960,000

'

'

'

'

'

'

0

0

'

'

'

'

'

'

0

0

'

'

'

'

'

'

39,699,000

41,960,000

'

'

'

'

'

'

'

'

Total liabilities

$39,699,000

$41,960,000

'

'

'

'

'

'

$0

$0

'

'

'

'

'

'

$0

$0

'

'

'

'

'

'

$39,699,000

$41,960,000

'

'

'

'

'

'

'

'

Share_Repurchase_Program_Share

Share Repurchase Program Share Repurchse Program (Details) (USD $)	0 Months Ended	9 Months Ended	114 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 18, 2013	Sep. 30, 2013	Jun. 17, 2013
Equity [Abstract]	'	'	'
Stock Repurchase Program, Authorized Amount	$125,000	'	$20,000
Stock Repurchased During Period, Shares	'	2,104,389	'
Stock Repurchased During Period, Value	'	69,465	'
Stock Repurchase Program, Remaining Authorized Repurchase Amount	'	$102,625	'
Treasury Stock Acquired, Average Cost Per Share	'	$33.01	'

Net_Income_Per_Share_of_Common1

Net Income Per Share of Common Stock (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'	'	'
Stock Issued During Period, Shares, Restricted Stock Award, Subject to Forfeiture	4,290,000	4,020,000	4,305,000	2,550,000
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,000	148,500	21,000	148,500

StockBased_Compensation_Detail

Stock-Based Compensation (Detail) - (Table 1)	9 Months Ended
	Sep. 30, 2013	25-May-12	22-May-09	27-May-07	26-May-06
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'	'
Common stock authorized	23,466,000	23,466,000	13,716,000	5,231,250	4,050,000
Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled	-17,951,138	'	'	'	'
Common stock available for grant of stock-based awards as of June 30, 2012	5,514,862	'	'	'	'

StockBased_Compensation_Detail1

Stock-Based Compensation (Detail) - (Table 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Total	$4,914	$4,711	$15,236	$12,660
Restricted Stock [Member]	'	'	'	'
Allocated Share-based Compensation Expense	3,837	3,319	11,288	8,177
Stock Options [Member]	'	'	'	'
Allocated Share-based Compensation Expense	$1,077	$1,392	$3,948	$4,483

StockBased_Compensation_Detail2

Stock-Based Compensation (Detail) - (Table 3) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'	'	'
Proceeds from stock options exercised	$746	$2,040	$4,935	$6,991
Intrinsic value of stock options exercised	$1,650	$4,213	$11,089	$12,445

StockBased_Compensation_Detail3

Stock-Based Compensation (Detail) - (Table 4) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Dividend yield	0.00%	0.00%
Weighted average fair value	$10.12	$9.37
Minimum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Volatility	36.50%	41.10%
Risk free interest rate	0.37%	0.47%
Expected life in years	'4 years 1 month	'3 years 1 month
Maximum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Volatility	44.80%	47.40%
Risk free interest rate	1.26%	0.87%
Expected life in years	'5 years 1 month	'4 years 7 months 7 days

StockBased_Compensation_Detail4

Stock-Based Compensation (Detail) - (Table 5) (USD $)	9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'
Outstanding at January 1, 2012	3,403,500
Outstanding at January 1, 2012 (in Dollars per share)	$13.71
Granted	544,000
Granted (in Dollars per share)	$29.58
Exercised	-492,000
Exercised (in Dollars per share)	$10.02
Cancelled/Forfeited	-41,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$20.60
Outstanding at June 30, 2012	3,414,500
Outstanding at June 30, 2012 (in Dollars per share)	$16.71
Outstanding at June 30, 2012	'4 years 7 months
Outstanding at June 30, 2012 (in Dollars)	$65,600
Exercisable at June 30, 2012	2,153,000
Exercisable at June 30, 2012 (in Dollars per share)	$12.70
Exercisable at June 30, 2012	'3 years 8 months
Exercisable at June 30, 2012 (in Dollars)	$49,913

StockBased_Compensation_Detail5

Stock-Based Compensation (Detail) - (Table 6) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]	'	'
Non-vested at January 1	4,333,500	1,006,500
Non-vested at January 1 (in Dollars per share)	$23.16	$16.96
Granted	425,000	3,613,500
Granted (in Dollars per share)	$29.07	$24.15
Vested	-340,500	-258,000
Vested (in Dollars per share)	$24.92	$16.74
Forfeited	-37,000	-3,000
Forfeitures (in dollars per share)	$21.49	$25.40
Non-vested at March 31	4,381,000	4,359,000
Non-vested at March 31 (in Dollars per share)	$24.14	$22.93

StockBased_Compensation_Detail6

Stock-Based Compensation (Detail) (USD $)	0 Months Ended	1 Months Ended	3 Months Ended		9 Months Ended
	Jul. 03, 2012	Feb. 08, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	25-May-12	22-May-09	27-May-07	26-May-06
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	'	'	23,466,000	'	23,466,000	'	23,466,000	13,716,000	5,231,250	4,050,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period	'	'	72,440	97,500	979,436	1,117,500	'	'	'	'
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)	'	'	$16.90	$19.21	$12.58	$12.35	'	'	'	'
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number	'	'	1,268,546	'	1,268,546	'	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	'	'	$8,400,000	'	$8,400,000	'	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition	'	'	'	'	'2 years 7 months 2 days	'	'	'	'	'
Employee Service Share Based Compensation Nonvested Restricted Stock Awards Total Compensation Cost Not Yet Recognized	'	'	$90,404	'	$90,404	'	'	'	'	'
Employee Service Share Based Compensation Nonvested Restricted Awards Total Compensation Cost Not Yet Recognized Period For Recognition	'	'	'	'	'8 years 10 months 21 days	'	'	'	'	'
Related Party Transaction Restricted Shares Granted During The Period	1,893,342	1,463,057	'	'	'	'	'	'	'	'
Common Stock [Member]	'	'	'	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'
Share Price	'	27.34	'	'	'	'	'	'	'	'
Subsequent Event [Member] | Common Stock [Member]	'	'	'	'	'	'	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'
Share Price	21.13	'	'	'	'	'	'	'	'	'

Acquisitions_Detail_Table

Acquisitions (Detail) - (Table) (SM Canada [Member], USD $)	Feb. 21, 2012
In Thousands, unless otherwise specified
SM Canada [Member]	'
Accounts receivable	$2,496
Inventory	2,220
Prepaid expenses and other assets	147
Fixed assets	1,005
Re-acquired right	35,200
Customer relationships	4,400
Non-compete agreement	455
Accounts payable	-2,645
Accrued expenses	-802
Total fair value excluding goodwill	42,476
Goodwill	9,368
Net assets acquired	$51,844

Acquisitions_Detail

Acquisitions (Detail) (SM Canada [Member])	4 Months Ended	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2012	Jun. 30, 2013	Mar. 31, 2012	Mar. 31, 2012	Feb. 21, 2012
	USD ($)	USD ($)	USD ($)	CAD	CAD
Business Acquisition, Cost of Acquired Entity, Cash Paid	'	'	'	'	29,367
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	'	'	37,327	38,000	'
Business Acquisition, Contingent Consideration, at Fair Value	'	25,294	'	'	'
Business Acquisition, Goodwill, Expected Tax Deductible Years	'	'15 years	'	'	'
Business Combination, Acquisition Related Costs	951	800	'	'	'
Financing Receivable, Gross	'	'	$3,085	3,107	'

Goodwill_and_Intangible_Assets2

Goodwill and Intangible Assets (Detail) - (Table 1) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Wholesale Footwear [Member]	'
Goodwill [Roll Forward]	'
Balance at January 1, 2012	$36,390
Purchase accounting adjustment	1,686
Acquisition of SM Canada	-112
Balance at June 30, 2012	37,964
Wholesale Accessories [Member]	'
Goodwill [Roll Forward]	'
Balance at January 1, 2012	49,324
Purchase accounting adjustment	0
Acquisition of SM Canada	0
Balance at June 30, 2012	49,324
Retail [Member]	'
Goodwill [Roll Forward]	'
Balance at January 1, 2012	5,845
Purchase accounting adjustment	3,496
Acquisition of SM Canada	-50
Balance at June 30, 2012	9,291
Net Carrying Amount [Member]	'
Goodwill [Roll Forward]	'
Balance at January 1, 2012	91,559
Purchase accounting adjustment	5,182
Acquisition of SM Canada	-162
Balance at June 30, 2012	$96,579

Goodwill_and_Intangible_Assets3

Goodwill and Intangible Assets (Detail) - (Table 2) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013
Re-acquired right [Member]	'
Cost Basis	$35,200
Accumulated amortization	1,340
Net Carrying Amount	33,860
Finite-Lived Intangible Asset, Estimated Useful Life	'indefinite
Trademarks [Member]	'
Cost Basis	76,888
Accumulated amortization	0
Net Carrying Amount	76,888
Finite-Lived Intangible Asset, Estimated Useful Life	'indefinite
Total [Member]	'
Cost Basis	152,071
Accumulated amortization	20,313
Net Carrying Amount	131,758
Trade names [Member]	'
Cost Basis	4,590
Accumulated amortization	1,949
Net Carrying Amount	2,641
Customer relationships [Member]	'
Estimated Lives	'10 years
Cost Basis	27,339
Accumulated amortization	9,651
Net Carrying Amount	17,688
Licensing agreements [Member]	'
Cost Basis	5,600
Accumulated amortization	5,600
Net Carrying Amount	0
Non-compete agreement [Member]	'
Estimated Lives	'5 years
Cost Basis	2,440
Accumulated amortization	1,759
Net Carrying Amount	681
Other [Member]	'
Estimated Lives	'3 years
Cost Basis	14
Accumulated amortization	14
Net Carrying Amount	0
Total [Member]	'
Cost Basis	39,983
Accumulated amortization	18,973
Net Carrying Amount	$21,010
Minimum [Member] | Trade names [Member]	'
Estimated Lives	'6 years
Minimum [Member] | Licensing agreements [Member]	'
Estimated Lives	'3 years
Maximum [Member] | Trade names [Member]	'
Estimated Lives	'10 years
Maximum [Member] | Licensing agreements [Member]	'
Estimated Lives	'6 years

Goodwill_and_Intangible_Assets4

Goodwill and Intangible Assets (Detail) - (Table 3) (USD $)	Sep. 30, 2013
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]	'
2013 (remaining nine months)	$836
2014	3,277
2015	3,093
2016	2,789
2017	2,548
Thereafter	8,467
Total	$21,010

Derivative_Instruments_Derivat

Derivative Instruments Derivative Instruments (Details) (USD $)	3 Months Ended	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2013
Derivative Instruments [Abstract]	'	'
Foreign Currency Contract, Asset, Fair Value Disclosure	$166,000	$166,000
Accumulated Unrealized Gain (Loss) on Cash Flow Hedging Instruments	0	0
Derivative Instruments, Gain (Loss) Recognized in Income, Net	$0	$613,000

Operating_Segment_Information_1

Operating Segment Information (Detail) - (Table 1) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
March 31, 2013:	'	'	'	'
Net sales to external customers	$394,791	$356,883	$971,341	$911,545
Gross profit	139,703	131,215	352,878	331,562
Commissions and licensing fees – net	4,937	3,875	13,002	12,600
Income from operations	68,097	56,373	150,146	129,226
Segment assets	907,141	795,308	907,141	795,308
Capital expenditures	5,707	7,587	16,366	15,617
Wholesale Footwear [Member]	'	'	'	'
March 31, 2013:	'	'	'	'
Net sales to external customers	272,653	228,720	661,032	618,914
Gross profit	84,669	75,785	203,520	193,964
Commissions and licensing fees – net	0	0	0	0
Income from operations	45,988	38,357	95,614	86,537
Segment assets	547,324	488,937	547,324	488,937
Wholesale Accessories [Member]	'	'	'	'
March 31, 2013:	'	'	'	'
Net sales to external customers	73,258	82,818	170,163	169,700
Gross profit	25,591	27,918	62,827	62,000
Commissions and licensing fees – net	0	0	0	0
Income from operations	13,643	15,089	30,529	28,914
Segment assets	206,176	167,127	206,176	167,127
Total Wholesale [Member]	'	'	'	'
March 31, 2013:	'	'	'	'
Net sales to external customers	345,911	311,538	831,195	788,614
Gross profit	110,260	103,703	266,347	255,964
Commissions and licensing fees – net	0	0	0	0
Income from operations	59,631	53,446	126,143	115,451
Segment assets	753,500	656,064	753,500	656,064
Capital expenditures	2,214	3,441	6,036	5,574
Retail [Member]	'	'	'	'
March 31, 2013:	'	'	'	'
Net sales to external customers	48,880	45,345	140,146	122,931
Gross profit	29,443	27,512	86,532	75,598
Commissions and licensing fees – net	0	0	0	0
Income from operations	3,529	4,196	11,002	10,629
Segment assets	118,151	86,085	118,151	86,085
Capital expenditures	3,493	4,146	10,330	10,043
First Cost Member	'	'	'	'
March 31, 2013:	'	'	'	'
Commissions and licensing fees – net	2,974	2,157	7,144	6,897
Income from operations	2,974	2,157	7,144	6,897
Segment assets	35,490	53,159	35,490	53,159
Capital expenditures	0	0	0	0
Licensing [Member]	'	'	'	'
March 31, 2013:	'	'	'	'
Commissions and licensing fees – net	1,963	1,718	5,858	5,703
Income from operations	1,963	1,718	5,858	5,703
Segment assets	0	0	0	0
Capital expenditures	0	0	0	0
Corporate [Member]	'	'	'	'
March 31, 2013:	'	'	'	'
Income from operations	'	($5,144)	'	($9,454)

Operating_Segment_Information_2

Operating Segment Information (Detail) - (Table 2) (USD $)	3 Months Ended				6 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Jun. 30, 2013	Sep. 30, 2012	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment Reporting [Abstract]	'	'	'	'	'	'	'	'
Domestic	$358,274	'	$327,965	'	'	'	$887,547	$847,020
International	36,517	'	28,918	'	'	'	83,794	64,525
Total	'	$394,791	'	$356,883	$971,341	$911,545	'	'