Steven Madden (SHOO) 10-Q 6 Nov 20 2020 Q3 Quarterly report Financial data

Cover Page

Cover Page - $ / shares	9 Months Ended
	Sep. 30, 2020	Nov. 02, 2020	Dec. 31, 2019	Sep. 30, 2019
Cover [Abstract]
Entity Incorporation, State or Country Code	DE
Title of 12(g) Security	Common Stock, par value $.0001 per share
Trading Symbol	SHOO
Security Exchange Name	NASDAQ
Entity Registrant Name	STEVEN MADDEN, LTD.
Entity Address, Address Line One	52-16 Barnett Avenue
Entity Address, City or Town	Long Island City
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	11104
City Area Code	718
Local Phone Number	446-1800
Entity Interactive Data Current	Yes
Document Type	10-Q
Document Quarterly Report	true
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		83,191,677
Amendment Flag	false
Entity Central Index Key	0000913241
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Period End Date	Sep. 30, 2020
Document Transition Report	false
Entity File Number	0-23702
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Common Stock, Par or Stated Value Per Share	$ 0.0001		$ 0.0001	$ 0.0001
Entity Tax Identification Number	13-3588231

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Repayment of Notes Receivable from Related Parties	$ 308	$ 307
Current assets:
Cash and cash equivalents	223,820	167,492	$ 264,101
Accounts receivable, net of allowances of $10,214, $11,066 and $12,706	33,526	37,781	38,166
Factor accounts receivable	232,876	297,722	216,471
Inventories	109,683	148,053	136,896
Short-term investments	33,332	27,452	40,521
Prepaid expenses and other current assets	13,477	28,586	22,066
Operating Lease, Right-of-Use Asset	111,732	162,385	155,700
Prepaid taxes	1,120	0	658
Total current assets	647,834	707,086	718,879
Note receivable – related party	1,274	1,650	1,558
Property and equipment, net	43,130	60,662	65,504
Deposits and other	2,660	2,695	2,948
Marketable securities – available for sale	0		0
Goodwill – net	166,794	171,412	171,349
Intangibles – net	116,300	162,929	162,709
Total Assets	1,104,410	1,282,465	1,278,647
Current liabilities:
Accounts payable	65,666	90,278	61,706
Accrued expenses	112,579	112,385	169,895
Operating Lease, Liability, Current	36,212	38,068	38,624
Income taxes payable	0	952	0
Accrued incentive compensation	3,615	11,019	11,046
Liabilities, Current	218,072	252,702	281,271
Business Combination, Contingent Consideration, Liability, Noncurrent	1,420	9,770	9,124
Operating Lease, Liability, Noncurrent	107,973	139,704	133,172
Other liabilities	6,151	12,936	7,979
Liabilities	336,670	432,229	437,423
STOCKHOLDERS’ EQUITY
Common stock – $.0001 par value, 245,000 shares authorized, 133,173, 132,754 and 132,685 shares issued, 83,030, 83,520 and 84,040 shares outstanding	6	6	6
Additional paid-in capital	472,116	445,077	454,217
Retained earnings	1,256,959	1,305,276	1,310,406
Accumulated other comprehensive loss	(37,477)	(31,196)	(30,440)
Treasury stock – 50,143, 49,234 and 48,645 shares at cost	935,484	880,425	(905,688)
Stockholders' Equity Attributable to Parent	756,120	838,738	828,501
Noncontrolling interest	11,620	11,498	12,723
Total stockholders’ equity	767,740	850,236	841,224
Total Liabilities and Stockholders’ Equity	1,104,410	1,282,465	1,278,647
Deferred Tax and Other Liabilities, Noncurrent	3,054	17,117	5,877
Deferred Tax Assets, Net	14,686	13,646	0
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 Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Allowances for Accounts Receivable (in dollars)	$ 10,214	$ 11,066	$ 12,706
Preferred stock-issued	0	0	0
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	245,000,000	245,000,000	245,000,000
Common stock, shares issued	133,173,000	132,754,000	132,685,000
Common stock, shares outstanding	83,030,000	83,520,000	84,040,000
Treasury stock-shares at cost	50,143,000	49,234,000	48,645,000
Preferred Class A [Member]
Preferred stock-par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock- shares authorized	5,000,000	5,000,000	5,000,000
Preferred Class B [Member]
Preferred stock-par value	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock- shares authorized	60,000	60,000	60,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Statement [Abstract]
Total revenue	$ 346,867	$ 502,114	$ 848,847	$ 1,367,531
Cost of Goods and Services Sold	206,990	306,277	519,618	839,849
Gross profit	139,877	195,837	329,229	527,682
Operating expenses	109,865	127,796	339,649	366,298
Impairment of intangibles	(33,010)	0	(42,528)	(4,050)
(Loss)/income from operations	(2,998)	68,041	(52,948)	157,334
Interest and other income – net	88	961	1,491	3,415
(Loss)/income before provision for income taxes	(2,910)	69,002	(51,457)	160,749
Provision/(benefit) for income taxes (Note M)	4,236	15,886	(9,366)	36,257
Net (loss)/income	(7,146)	53,116	(42,091)	124,492
Less: net (loss)/income attributable to noncontrolling interest	(195)	653	(1,103)	932
Net (loss)/income attributable to Steven Madden, Ltd.	$ (6,951)	$ 52,463	$ (40,988)	$ 123,560
Basic net income per share (in dollars per share)	$ (0.09)	$ 0.66	$ (0.52)	$ 1.55
Diluted net income per share (in dollars per share)	$ (0.09)	$ 0.63	$ (0.52)	$ 1.48
Basic weighted average common shares outstanding	78,560	79,092	78,650	79,854
Effect of dilutive securities – options/restricted stock	0	4,014	0	3,886
Diluted weighted average common shares outstanding	78,560	83,106	78,650	83,740
Common Stock, Dividends, Per Share, Cash Paid	$ 0	$ 0.14	$ 0.15	$ 0.42
Revenue from Contract with Customer, Excluding Assessed Tax	$ 342,830	$ 497,308	$ 839,877	$ 1,353,222
Other Income	$ 4,037	$ 4,806	$ 8,970	$ 14,309

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of Comprehensive Income [Abstract]
Net (loss)	$ (7,146)	$ 53,116	$ (42,091)	$ 124,492
Foreign currency translation adjustment, Pre-tax	2,630	(1,789)	(7,250)	1,828
Foreign currency translation adjustment, Tax	0	0	0	0
Other comprehensive income/(loss):
Foreign currency translation adjustment, After-tax	2,630	(1,789)	(7,250)	1,828
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, before Tax, Portion Attributable to Parent	(674)	314	205	(501)
Gain (loss) on cash flow hedging derivatives, Tax	196	(75)	(53)	120
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax	(478)	239	152	(381)
Unrealized gain (loss) on marketable securities, Pre-tax		21		88
Unrealized gain (loss) on marketable securities, Tax	0	0	0	0
Unrealized gain (loss) on marketable securities, After-tax		21		88
Total other comprehensive (loss), Pre-tax	1,956	(1,454)	(7,045)	1,415
Total other comprehensive (loss), Tax	196	(75)	(53)	120
Total other comprehensive (loss), After-tax	2,152	(1,529)	(7,098)	1,535
Comprehensive (loss)	(4,994)	51,587	(49,189)	126,027
Less: net income attributable to noncontrolling interest	(195)	653	(1,103)	932
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	(416)	871	(1,164)	1,035
Comprehensive (loss) attributable to Steven Madden, Ltd.	$ (4,578)	$ 50,716	$ (48,025)	$ 124,992

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Equity Statement $ in Thousands	USD ($)$ / sharesshares
Common Stock, Shares, Outstanding | shares	85,715,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,173, 132,754 and 132,685 shares issued, 83,030, 83,520 and 84,040 shares outstanding	$ 6
Additional paid-in capital	424,835
Retained earnings	1,217,521
Accumulated other comprehensive loss	$ (32,628)
Treasury Stock, Shares | shares	46,276,000
Treasury Stock, Value	$ 803,920
Noncontrolling interest	8,868
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	814,682
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	$ 0
Stock Repurchased During Period, Shares | shares	(2,369,000)
Payments for Repurchase of Common Stock	$ 76,505
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	117,000
Stock Issued During Period, Value, Stock Options Exercised	$ 2,606
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures | shares	577,000
Accrued interest on note receivable - related party	$ 17,636
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	1,725
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest	103
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	1,828
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, after Tax	88
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	(381)
Dividends, Common Stock, Cash	35,805
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(1,113)
Noncontrolling Interest, Increase from Business Combination	1,283
Net Income (Loss) Attributable to Parent	123,560
Less: net income attributable to noncontrolling interest	932
Net (loss)	124,492
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ 120
Common Stock, Dividends, Per Share, Cash Paid | $ / shares	$ 0.42
Payments to Acquire Businesses, Net of Cash Acquired	$ 36,753
Common Stock, Shares, Outstanding | shares	84,821,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,173, 132,754 and 132,685 shares issued, 83,030, 83,520 and 84,040 shares outstanding	$ 6
Additional paid-in capital	438,242
Retained earnings	1,264,631
Accumulated other comprehensive loss	$ (29,449)
Treasury Stock, Shares | shares	47,860,000
Treasury Stock, Value	$ 855,076
Noncontrolling interest	9,202
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	827,556
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	$ 0
Stock Repurchased During Period, Shares | shares	(785,000)
Payments for Repurchase of Common Stock	$ 25,349
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	37,000
Stock Issued During Period, Value, Stock Options Exercised	$ 807
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures | shares	(33,000)
Accrued interest on note receivable - related party	$ 6,028
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	(2,007)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest	218
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(1,789)
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, after Tax	21
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	239
Dividends, Common Stock, Cash	11,818
Net Income (Loss) Attributable to Parent	52,463
Less: net income attributable to noncontrolling interest	653
Net (loss)	53,116
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ (75)
Common Stock, Dividends, Per Share, Cash Paid | $ / shares	$ 0.14
Common Stock, Shares, Outstanding | shares	84,040,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,173, 132,754 and 132,685 shares issued, 83,030, 83,520 and 84,040 shares outstanding	$ 6
Additional paid-in capital	445,077
Retained earnings	1,305,276
Accumulated other comprehensive loss	$ (31,196)
Treasury Stock, Shares | shares	48,645,000
Treasury Stock, Value	$ (880,425)
Noncontrolling interest	11,498
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	850,236
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	$ 1,425
Common Stock, Shares, Outstanding | shares	83,520,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,173, 132,754 and 132,685 shares issued, 83,030, 83,520 and 84,040 shares outstanding	$ 6
Additional paid-in capital	454,217
Retained earnings	1,310,406
Accumulated other comprehensive loss	$ (30,440)
Treasury Stock, Shares | shares	49,234,000
Treasury Stock, Value	$ 905,688
Noncontrolling interest	12,723
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	841,224
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	$ 0
Stock Repurchased During Period, Shares | shares	(909,000)
Payments for Repurchase of Common Stock	$ 29,796
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	52,000
Stock Issued During Period, Value, Stock Options Exercised	$ 960
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures | shares	367,000
Accrued interest on note receivable - related party	$ 16,939
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	(7,189)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest	(61)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(7,250)
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	152
Dividends, Common Stock, Cash	12,459
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0
Noncontrolling Interest, Increase from Business Combination	359
Net Income (Loss) Attributable to Parent	(40,988)
Less: net income attributable to noncontrolling interest	(1,103)
Net (loss)	(42,091)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ (53)
Common Stock, Dividends, Per Share, Cash Paid | $ / shares	$ 0.15
Payments to Acquire Businesses, Net of Cash Acquired	$ 0
Common Stock, Shares, Outstanding | shares	83,035,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,173, 132,754 and 132,685 shares issued, 83,030, 83,520 and 84,040 shares outstanding	$ 6
Additional paid-in capital	466,384
Retained earnings	1,263,910
Accumulated other comprehensive loss	$ (39,850)
Treasury Stock, Shares | shares	50,138,000
Treasury Stock, Value	$ 935,366
Noncontrolling interest	12,036
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	767,120
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, Tax	$ 0
Stock Repurchased During Period, Shares | shares	(5,000)
Payments for Repurchase of Common Stock	$ 118
Accrued interest on note receivable - related party	5,732
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax	2,851
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest	(221)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	2,630
Unrealized Gain (Loss) on Cash Flow Hedging Instruments	(478)
Net Income (Loss) Attributable to Parent	(6,951)
Less: net income attributable to noncontrolling interest	(195)
Net (loss)	(7,146)
Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	$ 196
Common Stock, Dividends, Per Share, Cash Paid | $ / shares	$ 0
Common Stock, Shares, Outstanding | shares	83,030,000
Common stock – $.0001 par value, 245,000 shares authorized, 133,173, 132,754 and 132,685 shares issued, 83,030, 83,520 and 84,040 shares outstanding	$ 6
Additional paid-in capital	472,116
Retained earnings	1,256,959
Accumulated other comprehensive loss	$ (37,477)
Treasury Stock, Shares | shares	50,143,000
Treasury Stock, Value	$ (935,484)
Noncontrolling interest	11,620
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	767,740
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	$ (298)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities:
Net (loss)	$ (42,091)	$ 124,492
Adjustments to reconcile net (loss)/income to net cash provided by operating activities:
Depreciation and amortization	473	897
Loss on disposal of fixed assets	42,528	4,050
Asset Impairment Charges	36,896
Impairment of intangibles	(17,509)	385
Deferred taxes	(24)	(29)
Accrued interest on note receivable - related party	16,939	17,636
Depreciation, Depletion and Amortization	13,235	16,187
Marketable Securities, Realized Gain (Loss)	0	(5)
Changes, net of acquisitions, in:
Accounts receivable	4,640	(8,005)
Factor accounts receivable	(16,405)	(56,327)
Notes receivable - related party	27,213	(1,453)
Repayment of Notes Receivable from Related Parties	308	307
Inventories	7,691	3,688
Prepaid expenses, prepaid taxes, deposits and other	(54,156)	(16,015)
Increase (Decrease) in Employee Related Liabilities	(7,319)	(276)
Increase (Decrease) in Other Accrued Liabilities	(6,792)	(2,140)
Net cash provided by operating activities	607	83,158
Net benefit in connection with reversal of contingent liability partially offset by acceleration of amortization related to Kate Spade license termination	0	(1,868)
Provision for Doubtful Accounts	0	(259)
Cash flows from investing activities:
Capital expenditures	(5,496)	(9,211)
Purchases of short-term investments	(41,223)	(37,426)
Repayment of notes receivable	47,243	77,757
Acquisitions, net of cash acquired	0	(36,753)
Net cash provided by/(used in) investing activities	524	(5,633)
Cash flows from financing activities:
Proceeds from exercise of stock options	(29,796)	(76,505)
Payments of Dividends	(12,459)	(35,805)
Tax benefit from the exercise of options	960	2,606
Net cash (used in) financing activities	(40,936)	(109,534)
Effect of Exchange Rate on Cash and Cash Equivalents	(476)	(530)
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	359	1,283
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	0	(1,113)
Net (decrease) in cash and cash equivalents	(40,281)	(32,539)
Cash and cash equivalents – beginning of period	264,101	200,031
Cash and cash equivalents – end of period	223,820	167,492
Repayments of Lines of Credit	$ (176,784)	0
Line of Credit Facility, Commitment Fee Percentage	0.40%
Line of Credit Assumed	$ 176,784	0
Operating Lease, Impairment Loss		1,883
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability	$ 5,020	$ 0

Basis of Reporting

Basis of Reporting	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Reporting	Note A – Basis of Reporting The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with 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) that 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 reclassifications were made to prior years' presentation to conform to the 2020 presentation. The results of operations for the three and nine-month periods ended September 30, 2020 are not necessarily indicative of the operating results for the full year. These financial statements should be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2019 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 2, 2020.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2020
Acquisitions [Abstract]
Acqusitions	– Acquisitions GREATS Brand, Inc. On August 9, 2019, the Company acquired 90% of the outstanding common stock of GREATS Brand, Inc., owner of GREATS, a pioneering digitally native sneaker brand, for an initial payment of $12,829 and a future contingent payment of $5,000 based on the GREATS brand achieving certain EBITA targets (See Note H - Fair Value Measurements). The amount of future payments will be determined by GREATS' future performance with no minimum future payment. After the effect of closing adjustments, the purchase price was $14,209, net of cash acquired of approximately $290. The acquisition was funded by cash on hand and added a new digitally native footwear brand with added growth potential to the Company. The results of the GREATS brand have been included in the consolidated financial statements since the date of acquisition within the Retail and Wholesale Footwear segments. The following table summarizes the adjusted fair value of the assets acquired and liabilities assumed in the acquisition: Cash $ 290 Accounts receivable 41 Inventory 1,387 Prepaid and other assets 6,447 Fixed assets 200 Trademark (1) 13,086 Customer relationships (2) 1,140 Accounts payable (1,963) Accrued expenses (1,055) Deferred tax liabilities long-term (3,463) Noncontrolling interest (1,611) Total fair value of assets acquired $ 14,499 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 20 years. B.B. Dakota, Inc. On August 12, 2019, the Company acquired 100% of the outstanding common stock of B.B Dakota, Inc., owner of BB Dakota, a contemporary women's apparel company, for an initial payment of $24,568 and a future contingent payment on the BB Dakota brand achieving certain EBITDA targets (See Note H - Fair Value Measurements). In connection therewith, the Company recorded a long-term liability of $4,770 as of the date of acquisition to reflect estimated fair value of the contingent purchase price. The amount of future payments will be determined by BB Dakota's future performance with no minimum future payment. After the effect of closing adjustments, the purchase price was $29,404, net of cash acquired of approximately $353. The acquisition was funded by cash on hand and adds new apparel brands with added growth potential to the Company. The results of the BB Dakota brand have been included in the consolidated financial statements since the date of acquisition within the Wholesale Accessories/Apparel and Retail segments. The following table summarizes the adjusted fair value of the assets acquired and liabilities assumed as of the August 12, 2019 acquisition date: Cash $ 353 Accounts receivable 4,419 Inventory 6,696 Prepaid and other assets 855 Fixed assets 382 Trademark (1) 9,670 Customer relationships (2) 2,530 Accounts payable (2,885) Accrued expenses (2,893) Deferred tax liabilities long-term (2,735) Total fair value excluding goodwill 16,392 Goodwill 13,365 Net assets acquired $ 29,757 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 10 years. The acquisitions were accounted for in accordance with FASB Topic ASC 805 ("Business Combinations"), which requires that the total cost of an acquisition be allocated to tangible and intangible assets acquired and liabilities assumed based upon their respective fair values at the date of acquisition. The Company recorded goodwill for the BB Dakota acquisition based on the amount by which the purchase price exceeded the fair value of the net assets acquired, which consists largely of the synergies expected from the acquisition.

Use of Estimates

Use of Estimates	9 Months Ended
	Sep. 30, 2020
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 variable consideration included in revenue, allowances for bad debts, inventory valuation, valuation of intangible assets, impairment of long-lived assets, litigation reserves and contingent payment liabilities. The Company estimates variable consideration 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. While the full impact of the COVID-19 pandemic is unknown and cannot be reasonably estimated, the Company has made accounting estimates based on the facts and circumstances available as of the reporting date. Actual amounts could differ from these estimates, and such differences could be material.

Factor Receivable

Factor Receivable	9 Months Ended
	Sep. 30, 2020
Due To and From Factor [Abstract]
Due To And From Factor	Factoring AgreementThe Company had a collection agency agreement with Rosenthal & Rosenthal, Inc. (“Rosenthal”), until May 6, 2020. The agreement provided the Company with a credit facility in the amount of $30,000, having a sub-limit of $15,000 on the aggregate face amount of letters of credit, at an interest rate based, at the Company's election, upon either the prime rate or LIBOR. Effective May 6, 2020, the credit facility was increased to $50,000 as a precautionary measure in response to the COVID-19 pandemic. In conjunction with the Credit Agreement described in Note T below, on July 22, 2020, the Company and certain of its subsidiaries (collectively, the “Madden Entities”) entered into an Amended and Restated Deferred Purchase Factoring Agreement (the “Factoring Agreement”) with Rosenthal. Pursuant to the Factoring Agreement, Rosenthal serves as the collection agent with respect to certain receivables of the Madden Entities and is entitled to receive a base commission of 0.20% of the gross invoice amount of each receivable assigned for collection, plus certain additional fees and expenses, subject to certain minimum annual commissions. Rosenthal will generally assume the credit risk resulting from a customer’s financial inability to make payment of credit-approved receivables. The initial term of the Factoring Agreement is twelve months, subject to automatic renewal for additional twelve-month periods, and the Factoring Agreement may be terminated at any time by Rosenthal or the Madden Entities on 60 days notice and upon the occurrence of certain other events. The Madden Entities pledged all of their rights under the Factoring Agreement to the Agent (see Note T) under the Credit Agreement to secure obligations arising under the Credit Agreement.

Marketable Securities

Marketable Securities	9 Months Ended
	Sep. 30, 2020
Marketable Securities [Abstract]
Marketable Securities	As of September 30, 2020 and December 31, 2019, short-term investments consisted of certificates of deposit. These securities are classified as current based upon their maturities. The schedule of maturities at September 30, 2020 and December 31, 2019 is as follows: Maturities as of Maturities as of 1 Year or Less 1 to 4 Years 1 Year or Less 1 to 4 Years Certificates of deposit $ 33,332 $ — $ 40,521 $ — Total $ 33,332 $ — $ 40,521 $ —

Fair Value Measurement

Fair Value Measurement	9 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The accounting guidance under Accounting Standards Codification 820-10, “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. The Company’s financial assets and liabilities subject to fair value measurements as of September 30, 2020 and December 31, 2019 are as follows: September 30, 2020 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 1,420 $ — $ — $ 1,420 Forward contracts 268 — 268 — Total liabilities $ 1,688 $ — $ 268 $ 1,420 December 31, 2019 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 9,124 $ — $ — $ 9,124 Forward contracts 495 — 495 — Total liabilities $ 9,619 $ — $ 495 $ 9,124 Forward contracts are entered into to manage the risk associated with the volatility of future cash flows (see Note P - Derivative Instruments). Fair value of these instruments is based on observable market transactions of spot and forward rates. The Company's level 3 balance consists of contingent consideration related to acquisitions. The changes in the Company's level 3 liabilities for the periods ended September 30, 2020 and December 31, 2019 are as follows: Balance at January 1, Payments Acquisitions Adjustments (1) Balance at 2020 Liabilities: Contingent consideration $ 9,124 — — (7,704) $ 1,420 Balance at January 1, Payments Acquisitions Adjustments (2) Balance at December 31, 2019 Liabilities: Contingent consideration $ 3,000 — 9,124 (3,000) $ 9,124 (1) Amount consists of adjustments of $4,020 and $3,684 to the preliminary purchase accounting of B.B. Dakota, Inc. and GREATS Brand, Inc, respectively. The adjustment of $4,020 was a benefit to operating expenses, related to the change in valuation of the contingent consideration in connection with acquisition of B.B. Dakota, Inc., of which $3,930 was recorded during the second quarter of 2020 and $90 was recorded during the third quarter of 2020. The adjustment of $3,684, comprises an adjustment of $2,684 to the preliminary fair value, recorded during the first quarter 2020 and a benefit of $1,000 to operating expenses related to the change in valuation of the contingent consideration in connection with the acquisition of GREATS Brand, Inc., of which, $681 was recorded during the second quarter of 2020 and $319 was recorded during the third quarter 2020. (2) Amount was a benefit of $3,000 to operating expenses related to the Schwartz and Benjamin acquisition. At September 30, 2020, the liability for potential contingent consideration was $670 i n connection with the August 9, 2019 acquisition of GREATS Brand, Inc. Pursuant to the terms of an earn-out provision contained in the equity purchase agreement, between the Company and the sellers of GREATS Brand, Inc., earn-out payments are based on EBITA performance. The fair value of the contingent payments was estimated using the present value of the payments based on management’s projections of the financial results of GREATS Brand, Inc. during the earn-out period, utilizing a discount rate of 10.0%. At September 30, 2020, the liability for potential contingent consideration was $750 i n connection with the August 12, 2019 acquisition of B.B. Dakota, Inc. Pursuant to the terms of an earn-out provision contained in the equity purchase agreement, between the Company and the sellers of B.B. Dakota, Inc., earn-out payments are based on EBITDA performance. The fair value of the contingent payments was estimated using the present value of the payments based on management’s projections of the financial results of B.B. Dakota, Inc. during the earn-out period, utilizing a discount rate of 10.5%. The Company recorded a liability for potential contingent consideration in connection with the January 30, 2017 acquisition of Schwartz & Benjamin. The fair value of the contingent payments was estimated using the present value of the payments based on management’s projections of the financial results of Schwartz & Benjamin during the earn-out period. An earn-out payment in the aggregate amount of $7,000 was paid to the sellers of Schwartz & Benjamin in the first quarter of 2018, leaving a remaining balance of $3,000 at December 31, 2018. In the first quarter of 2019, the Company reversed the $3,000 balance, because it did not have to be paid due to the termination of the Kate Spade license agreement held by Schwartz & Benjamin as of December 31, 2019. The fair value of trademarks is measured on a non-recurring basis using Level 3 inputs, including forecasted cash flows, discount rates and implied royalty rates.(see Note O) The fair values of right-of-use lease assets and fixed assets related to Company-owned retail stores were determined using Level 3 inputs, including estimated discounted future cash flows associated with the assets using sales trends and market participant assumptions. (see Note J) The carrying value of certain financial instruments such as cash equivalents, certificates of deposit, accounts receivable, factor accounts receivable and accounts payable approximates their fair values due to the short-term nature of their underlying terms. Fair value of the notes receivable held by the Company approximates their carrying value based upon their imputed or actual interest rate, which approximates applicable current market interest rates. Some assets are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances. These assets can include long-lived assets that have been reduced to fair value when impaired. Assets that are written down to fair value when impaired are not subsequently adjusted to fair value unless further impairment occurs.

Leases (Notes)

Leases (Notes)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Lessee, Operating Leases [Text Block]	– Leases During the first quarter 2019, the Company adopted ASU No. 2016-02, “Leases (Topic 842),” which requires leases with durations greater than twelve months to be recognized on the balance sheet. The Company adopted the standard using the modified retrospective approach with an effective date as of January 1, 2019. Upon adoption, the Company recorded $194,100 for right-of-use asset and $209,000 for lease liabilities. The Company elected the package of three practical expedients. As such, the Company did not reassess whether expired or existing contracts are or contain a lease and did not need to reassess the lease classifications or reassess the initial direct costs associated with expired or existing leases. The Company did not elect the hindsight practical expedient and the land easement practical expedient, neither of which are applicable to the Company. In addition, the Company has elected to take the practical expedient to not separate lease and non-lease components for all asset classes. The Company leases office space, sample production space, warehouses, showrooms, storage and retail stores under operating leases. The Company’s portfolio of leases is primarily related to real estate. Because most of its leases do not provide a readily determinable implicit rate, the Company estimated its incremental borrowing rate to discount the lease payments based on information available at lease commencement. Certain of the leases for the Company’s retail store facilities provide for variable lease payments based on future sales volumes at the leased location, which are not measurable at the inception of the lease and are therefore not included in the measurement of the right-of-use assets and lease liabilities. Under ASC 842, these variable lease costs are expensed as incurred. As a result of the effects of the COVID-19 pandemic, during the third quarter of 2020, the Company executed amendments to certain leases in its existing operating lease portfolio which included changes to rental payments either to be fully or partially based on the future sales volumes at the leased location. The Company considered these concessions in accordance with the FASB Staff Q&A—Topic 842 and Topic 840: Accounting For Lease Concessions Related to the Effects of the COVID-19 Pandemic (the “Lease Modification Q&A”), and determined that the concessions resulted in the total payments required by the modified contract being substantially the same as or less than total payments required by the original contract consistent with how they would be accounted for as though enforceable rights and obligations for those concessions existed in the original contract. Consequently, the Company elected to account for these concessions as if they were contemplated in the enforceable rights and obligations of the existing contract. Please see Note S for further information. The Company made payments amounting to $8,248 for COVID-19 lease amendments during the three and nine months ended September 30, 2020 which are included in variable lease costs. Lease Position The table below presents the lease-related assets and liabilities recorded on the balance sheet as of September 30, 2020 and December 31, 2019: Classification on the Balance Sheet September 30, 2020 December 31, 2019 Assets Noncurrent (1) (2) Operating lease right-of-use asset $ 111,732 $ 155,700 Liabilities Current Operating leases - current portion $ 36,212 $ 38,624 Noncurrent Operating leases - long-term portion 107,973 133,172 Total operating lease liabilities $ 144,185 $ 171,796 Weighted-average remaining lease term 5.1 years 5.5 years Weighted-average discount rate 4.4 % 4.4 % (1) During the first quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $16,826; during the second quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $1,161 and during the third quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $2,312. (2) During the third quarter of 2019, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $1,883. Lease Costs The table below presents certain information related to lease costs during the three and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Operating lease cost $ 8,534 $ 12,259 $ 28,950 $ 35,160 Variable lease cost (1) 8,448 — 8,448 — Short-term lease cost 94 163 213 179 Less: sublease income 80 245 482 522 Total lease cost $ 16,996 $ 12,177 $ 37,129 $ 34,817 (1) The Company has incurred lease modification expenses of $8,248 whic h have been included in variable lease costs for the three and nine months ended September 30, 2020, respectively. Other Information The table below presents supplemental cash flow information related to leases as of the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 41,663 $ 35,251 Undiscounted Cash Flows The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities recorded on the balance sheet as of September 30, 2020: 2020 (remaining three months) $ 11,274 2021 40,554 2022 31,683 2023 22,277 2024 18,509 Thereafter 36,691 Total minimum lease payments 160,988 Less: interest 16,803 Present value of lease liabilities $ 144,185

Share Repurchase Program

Share Repurchase Program	9 Months Ended
	Sep. 30, 2020
Equity [Abstract]
Share Repurchase Program [Text Block]	Share Repurchase ProgramThe Company's Board of Directors authorized a share repurchase program (the “Share Repurchase Program”), effective as of January 1, 2004. 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 of the Company's common stock. Most recently, on April 24, 2019, the Board of Directors approved the extension of the Company's Share Repurchase Program for up to $200,000 in repurchases of the Company's common stock, which included the amount remaining under the prior authorization. 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. In the middle of March 2020, in response to the COVID-19 pandemic, as a precautionary measure the Company temporarily suspended the repurchase of the Company's common stock. During the nine months ended September 30, 2020, an aggregate of 769,526 shares of the Company's common stock were repurchased under the Share Repurchase Program, at a weighted average price per share of $32.97, for an aggregate purchase price of approximately $25,369, which includes the amount remaining under the prior authorization. As of September 30, 2020, approximately $111,590 remained available for future repurchases under the Share Repurchase Program. The Steven Madden, Ltd. 2019 Incentive Compensation Plan provides the Company with the right to deduct or withhold, or require employees to remit to the Company, an amount sufficient to satisfy any applicable tax withholding obligations applicable to stock-based compensation awards. To the extent permitted, employees may elect to satisfy all or part of such withholding obligations by tendering to the Company previously owned shares or by having the Company withhold shares having a fair market value equal to the employee's withholding tax obligation. During the nine months ended September 30, 2020, an aggregate of 139,423 shares were withheld in connection with the settlement of vested restricted stock to satisfy tax-withholding requirements, at an average price per share of $31.76, for an aggregate purchase price of approximately $4,427.

Net Income Per Share of Common

Net Income Per Share of Common Stock	9 Months Ended
	Sep. 30, 2020
Net Income Per Share of Common Stock [Abstract]
Net Income Per Share of Common Stock	Note L – Net (Loss)/Income Per Share of Common Stock Basic net (loss)/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 4,468,000 shares for the period ended September 30, 2020, compared to 5,401,000 shares for the period ended September 30, 2019. 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 non-vested 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. The three and nine months ended September 30, 2020 resulted in a net loss; therefore, there was no difference in the weighted average number of common shares for basic and diluted loss per share as the effect of all potentially dilutive shares outstanding was anti-dilutive. For the three and nine months ended September 30, 2020, options to purchase approximately 0 and 100,000 shares of common stock, respectively, have been excluded from the calculation of diluted net (loss) per share as compared to approximately 53,000 and 54,000 shares that were excluded from the calculation of diluted net income per share for the three and nine months ended September 30, 2019, as the result would have been anti-dilutive. For the three and nine months ended September 30, 2020, 2,480,000 and 2,493,000 restricted shares, respectively, were excluded from the calculation of diluted net (loss) per share, as the result would have been anti-dilutive. At September 30, 2019 all unvested restricted stock awards were dilutive.

Income Taxes (Notes)

Income Taxes (Notes)	9 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note M – Income Taxes The Company’s provision for income taxes for the three and nine months ended September 30, 2020 and 2019 is based on the estimated annual effective tax rate, plus or minus discrete items. The following table presents the provision for income taxes and the effective tax rates for the three and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 (Loss)/income before provision for income taxes $ (2,910) $ 69,002 $ (51,457) $ 160,749 Income tax expense/(benefit) $ 4,236 $ 15,886 $ (9,366) $ 36,257 Effective tax rate (145.6)% 23.0% 18.2 % 22.6 % The difference between the Company’s effective tax rates for the three and nine months ended September 30, 2020 and 2019 is primarily due to the tax benefit from the 2020 pre-tax loss in jurisdictions with higher tax rates, the tax benefit of the change in valuation of contingent considerations, partially offset by an increase in Global Intangible Low Taxed Income and an increase in a foreign uncertain tax position. As of September 30, 2020, the Company determined that it is more likely than not that under audit, one of its foreign tax positions may not be sustained. The Company therefore recorded a liability for an uncertain tax position of $1,145. The Company recognizes interest and penalties, if any, related to uncertain income tax positions in income tax expense. Accrued interest and penalties on unrecognized tax benefits, and interest and penalty expense are immaterial to the consolidated financial statements. The Company files income tax returns in the U.S. for federal, state, and local purposes, and in certain foreign jurisdictions. The Company's tax years 2017 through 2019 remain open to examination by most taxing authorities. In response to the COVID-19 pandemic, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was signed into law on March 27, 2020, which includes significant corporate income tax and payroll tax provisions aimed at providing economic relief. The Company received and expects to continue to receive favorable cash flow benefits related to the employee retention credit, employer payroll tax deferral, and accelerated depreciation related to qualified improvement property. The Company will continue to assess the potential benefits from the CARES Act and other COVID-19 related incentives.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	Equity-Based Compensation In February 2019, the Company's Board of Directors approved the Steven Madden, Ltd. 2019 Incentive Compensation Plan (the “2019 Plan”), under which non-qualified 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 2019 Plan is the successor to the Company's Amended and Restated 2006 Stock Incentive Plan, as amended (the "2006 Plan"), the term of which expired on April 6, 2019. The Company's stockholders approved the 2019 Plan at the Company's annual meeting of stockholders held on May 24, 2019. The following table summarizes the number of shares of common stock authorized for issuance under the 2019 Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the 2019 Plan and the number of shares of common stock available for the grant of stock-based awards under the 2019 Plan: Common stock authorized 11,000,000 Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled awards (1,977,921) Common stock available for grant of stock-based awards as of September 30, 2020 9,022,079 Total equity-based compensation for the three and nine months ended September 30, 2020 and 2019 is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Restricted stock $ 4,647 $ 4,695 $ 14,138 $ 14,250 Stock options 1,085 1,333 2,801 3,386 Total $ 5,732 $ 6,028 $ 16,939 $ 17,636 Equity-based compensation is included in operating expenses on the Company’s Condensed Consolidated Statements of Income. Stock Options Cash proceeds and intrinsic values related to total stock options exercised during the three and nine months ended September 30, 2020 and 2019 are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Proceeds from stock options exercised $ — $ 807 $ 960 $ 2,606 Intrinsic value of stock options exercised $ — $ 453 $ 758 $ 1,295 During the three and nine months ended September 30, 2020, options to purchase approximately 65,390 shares of common stock with a weighted average exercise price of $24.86 and options to purchase approximately 575,552 shares of common stock with a weighted average exercise price of $26.83 vested, respectively. During the three and nine months ended September 30, 2019, options to purchase approximately 100,300 shares of common stock with a weighted average exercise price of $28.83 and options to purchase approximately 581,062 shares of common stock with a weighted average exercise price of $27.88 vested, respectively. As of September 30, 2020, there were unvested options relating to 803,298 shares of common stock outstanding with a total of $4,545 of unrecognized compensation cost and an average vesting period of 1.4 years. The Company uses the Black-Scholes-Merton 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. The dividend yield is based on the Company's annualized dividend per share amount divided by the Company's stock price. The following weighted average assumptions were used for stock options granted during the nine months ended September 30, 2020 and 2019: 2020 2019 Volatility 33.9% to 50.0% 32.0% to 39.6% Risk free interest rate 0.2% to 1.6% 1.7% to 2.5% Expected life in years 3.0 to 5.0 1.0 to 5.0 Dividend yield 1.3% 1.7% Weighted average fair value $10.16 $5.12 Activity relating to stock options granted under the Company’s plans during the nine months ended September 30, 2020 is as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2020 2,802,000 $ 26.85 Granted 499,000 34.61 Exercised (52,000) 20.58 Forfeited (557,000) 34.74 Outstanding at September 30, 2020 2,692,000 $ 26.77 3.4 years $ — Exercisable at September 30, 2020 1,888,000 $ 26.88 3.2 years $ — Restricted Stock The following table summarizes restricted stock activity during the nine months ended September 30, 2020 and 2019: 2020 2019 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Outstanding at January 1, 4,427,000 $ 19.84 5,135,000 $ 18.42 Granted 478,000 31.78 629,000 32.57 Vested (326,000) 27.90 (311,000) 26.36 Forfeited (111,000) 37.19 (52,000) 28.90 Outstanding at September 30, 4,468,000 $ 20.10 5,401,000 $ 19.49 As of September 30, 2020, the Company had $53,957 of total unrecognized compensation cost related to restricted stock awards granted under the 2019 Plan and the 2006 Plan. This cost is expected to be recognized over a weighted average period of 3.6 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 June 30, 2020, pursuant to his employment agreement with the Company, Steve Madden, the Company's founder and Creative and Design Chief, was granted an option to purchase 225,000 shares of the Company's common stock at an exercise price of $24.83 per share, which option will vest in four equal installments commencing on September 30, 2020 and ending on June 30, 2021. As of September 30, 2020, Mr. Madden had unvested options to purchase 618,750 shares of the Company's common stock and 3,347,390 restricted shares of the Company's common stock.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 30, 2020
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 reporting unit as of September 30, 2020: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2020 $ 91,572 $ 62,688 $ 17,089 $ 171,349 Purchase accounting adjustment — — (2,591) (2,591) Translation and other (1,100) — (864) (1,964) Balance at September 30, 2020 $ 90,472 $ 62,688 $ 13,634 $ 166,794 The following table details identifiable intangible assets as of September 30, 2020: Estimated Lives Cost Basis Accumulated Amortization (1) Impairment (2) (3) Net Carrying Amount Trade names 6–10 years $ 8,770 $ 8,770 $ — $ — Customer relationships 10–20 years 38,980 21,901 — 17,079 47,750 30,671 — 17,079 Re-acquired right indefinite 35,200 9,088 — 26,112 Trademarks indefinite 115,481 (156) 42,528 73,109 $ 198,431 $ 39,603 $ 42,528 $ 116,300 (1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. (2) Impairment charges of $8,615, $456 and $447 were recorded in the first quarter of 2020 related to the Company's Cejon, GREATS and Jocelyn trademarks, respectively. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, the Company performed an interim impairment analysis as of March 31, 2020 that resulted in $9,518 of impairment charges. (3) Impairment charges of $18,410 and $14,600 were recorded in the third quarter of 2020 related to the Company's Cejon and Report trademarks, respectively. During the nine months ended September 30, 2020, the Company assessed the carrying amount of its trademarks. In the first quarter of 2020, Cejon, GREATS and Jocelyn trademarks with an aggregate carrying amount of $40,598 were written down to their fair values of $31,080, resulting in a pre-tax impairment charge of $9,518. Of the $9,518 impairment charge, $9,062 and $456 were recorded in impairment of intangibles in the Wholesale Accessories/Apparel and Retail segments, respectively. In the third quarter, Cejon and Report trademarks with an aggregate carrying amount of $35,010 were written down to their combined fair value of $2,000, resulting in a pre-tax impairment charge of $33,010. Of the $33,010 impairment charge, $18,410 and $14,600 were recorded in impairment of intangibles in the Wholesale Accessories/Apparel and Wholesale Footwear segments, respectively. The Company evaluates its goodwill and intangible assets for indicators of impairment at least annually in the third quarter of each year or whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. In the first quarter of 2020, the Company conducted an interim quantitative assessment of goodwill assigned to its reporting units as of March 31, 2020 and as a result, the fair values of the reporting units exceeded their carrying values by a substantial margin. In the third quarter of 2020, the Company performed a qualitative assessment of goodwill assigned to its reporting units as of July 1, 2020. In conducting the goodwill assessment, the Company concluded that it is more likely than not that the fair values of its reporting units exceeded their respective carrying values and therefore, no goodwill impairment charges were recorded. A qualitative assessment of certain indefinite-lived intangible assets was performed as of July 1, 2020 and for other indefinite-lived intangible assets the Company performed a quantitative test. In conducting the qualitative impairment assessment for certain indefinite -lived trademarks, the Company concluded that it is more likely than not that the fair values of those trademarks exceeded their respective carrying values, and therefore, no impairment charges were recorded for those intangibles. For the other indefinite-lived trademarks, the Company performed a quantitative test for those respective trademarks by estimating fair values, which were determined using discounted cash flows and supported comparable royalty rates and comparing them to the carrying values of the assets. Based on the results of the quantitative impairment assessment, the Company concluded that the fair values of certain trademarks were below their respective carrying values and recorded impairment charges for the Cejon and Report trademarks. The amortization of intangible assets amounted to $908 and $2,694 for the three and nine months ended September 30, 2020, respectively, compared to $1,333 and $4,000 for the three and nine months ended September 30, 2019 and is included in operating expenses in the Company's Condensed Consolidated Statements of (Loss)/Income. The estimated future amortization expense for intangibles as of September 30, 2020 is as follows: 2020 (remaining three months) $ 689 2021 2,167 2022 1,746 2023 1,746 2024 1,746 Thereafter 8,985 Total $ 17,079

Derivative Instruments

Derivative Instruments	9 Months Ended
	Sep. 30, 2020
Derivative Instruments Disclosure [Abstract]
Derivative Instruments and Hedging Activities Disclosure [Text Block]	Derivative InstrumentsThe Company uses derivative instruments, specifically, forward foreign exchange contracts, to manage the risk associated with the volatility of future cash flows. The foreign exchange contracts are used to mitigate the impact of exchange rate fluctuations on certain forecasted purchases of inventory and are designated as cash flow hedging instruments. As of September 30, 2020, the fair value of the Company's foreign currency derivatives, which is included on the Condensed Consolidated Balance Sheets in other liabilities, was $268. As of September 30, 2020, $269 of losses related to cash flow hedges are recorded in accumulated other comprehensive loss, before tax, and are expected to be recognized in earnings at the same time the hedged items affect earnings. As of September 30, 2019, $225 of gains related to cash flow hedges were recorded in accumulated other comprehensive income, before tax. For the three months ended September 30, 2020, the Company's hedging activities were considered effective and, thus, no ineffectiveness from hedging activities was recognized in the Condensed Consolidated Statements of (Loss)/Income. For the nine months ended September 30, 2020, the Company's hedging activities were considered ineffective due to COVID-19, and, thus, gains of $176 related to ineffectiveness from hedging activities were recognized in the Condensed Consolidated Statements of (Loss)/Income during the first quarter of 2020. For the three and nine months ended September 30, 2020, losses of $147 and $117 were reclassified from accumulated other comprehensive loss and recognized in the income statement in cost of sales as compared to losses of $0 and $8 for the three and nine months ended September 30, 2019.

Commitments, Contingencies and

Commitments, Contingencies and Other	9 Months Ended
	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments, Contingencies and Other	Commitments, Contingencies and Other Future Minimum Royalty and Advertising Payments: The Company has minimum commitments related to the Company’s license agreements. The Company sources, distributes, advertises and sells pursuant to its license agreements with unaffiliated licensors. Royalty amounts under the license agreements are generally based on a stipulated percentage of sales, although most of these agreements contain provisions for the payment of minimum annual royalty amounts. The license agreements have various terms and some have additional renewal options, provided that minimum sales levels and certain other conditions are achieved. As of September 30, 2020, the Company had future minimum royalty and advertising payments of $22,038. Legal Proceedings: The Company has been named as a defendant in certain 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 or cash flows.

Operating Segment Information

Operating Segment Information	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Operating Segment Information	Operating Segment InformationThe Company operates the following operating segments, which are presented as reportable segments: Wholesale Footwear, Wholesale Accessories/Apparel, Retail, First Cost and Licensing. The Wholesale Footwear segment, through sales to department stores, mid-tier retailers, mass market merchants, online retailers and specialty stores, derives revenue, both domestically and internationally, from sales of branded and private label women’s, men’s, girls’ and children’s footwear. The Wholesale Accessories/Apparel segment, which includes branded and private label handbags, apparel, belts and small leather goods as well as cold weather and selected other fashion accessories, derives revenue, both domestically and internationally, from sales to department stores, mid-tier retailers, mass market merchants, online retailers and specialty stores. The Company's Wholesale Footwear and Wholesale Accessories/Apparel segments derive revenue from certain territories within Asia, Europe, North America, and Africa and, under special distribution arrangements, in various other territories within Australia, the Middle East, India, South and Central America and New Zealand and pursuant to a partnership agreement in Singapore. The Retail segment, through the operation of Company-owned retail stores in the United States, Canada and Mexico, the Company's joint ventures in South Africa, China, Taiwan and Israel and its websites, derives revenue from sales of branded women’s, men’s and children’s footwear, accessories, apparel and licensed products to consumers. The First Cost segment represents activities of a subsidiary that earns commissions and design fees for serving as a buying agent of footwear products to mass-merchants, mid-tier department stores and other retailers with respect to their purchase of footwear. In the Licensing segment, the Company generates revenue by licensing its Steve Madden®, Steven by Steve Madden® and Madden Girl® trademarks and other trademark rights for use in connection with the manufacture, marketing and sale of eyewear, outerwear, hosiery, activewear, sleepwear, jewelry, watches, hair accessories, umbrellas, bedding, luggage and fragrance. In addition, this segment licenses the Betsey Johnson® trademark for use in connection with the manufacture, marketing and sale of women's and children's apparel, hosiery, outerwear, sleepwear, activewear, jewelry, watches, bedding, luggage, umbrellas and household goods. The Licensing segment also licenses the Dolce Vita® trademark for use in connection with the manufacture, marketing and sale of swimwear. As of and for the three months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Consolidated September 30, 2020 Total revenue $ 213,327 $ 70,516 $ 283,843 $ 58,987 $ 1,479 $ 2,558 $ 346,867 Gross profit 73,139 25,065 98,204 37,636 1,479 2,558 139,877 Income/(loss) from operations 22,085 (7,974) 14,111 (19,560) 515 1,936 (2,998) Segment assets $ 780,752 $ 107,239 887,991 201,026 8,952 6,441 1,104,410 Capital expenditures $ 751 $ 425 $ — $ — $ 1,176 September 30, 2019 Total revenue $ 315,899 $ 105,661 $ 421,560 $ 75,748 $ 1,922 $ 2,884 $ 502,114 Gross profit 111,655 31,459 143,114 47,917 1,922 2,884 195,837 Income/(loss) from operations 58,065 10,869 68,934 (3,050) 635 1,522 68,041 Segment assets $ 863,802 $ 122,243 986,045 277,355 11,364 7,701 1,282,465 Capital expenditures $ 2,251 $ 746 $ — $ — $ 2,997 As of and for the nine months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Consolidated September 30, 2020 Total revenue $ 526,362 $ 160,206 $ 686,568 $ 153,309 $ 2,981 $ 5,989 $ 848,847 Gross profit 174,667 48,383 223,050 97,209 2,981 5,989 329,229 Income/(loss) from operations 40,477 (22,999) 17,478 (74,296) 491 3,379 (52,948) Segment assets $ 780,752 $ 107,239 887,991 201,026 8,952 6,441 1,104,410 Capital expenditures $ 4,168 $ 1,328 $ — $ — $ 5,496 September 30, 2019 Total revenue $ 878,725 $ 254,432 $ 1,133,157 $ 220,065 $ 5,856 $ 8,453 $ 1,367,531 Gross profit 304,635 75,386 380,021 133,352 5,856 8,453 527,682 Income/(loss) from operations 144,766 20,487 165,253 (14,450) 1,170 5,361 157,334 Segment assets $ 863,802 $ 122,243 986,045 277,355 11,364 7,701 1,282,465 Capital expenditures $ 5,216 $ 3,995 $ — $ — $ 9,211 Revenues by geographic area are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Domestic (a) $ 297,641 $ 431,043 $ 741,708 $ 1,203,453 International 49,226 71,071 107,139 164,078 Total $ 346,867 $ 502,114 $ 848,847 $ 1,367,531 (a) Includes revenues of $63,655 and $181,639 for the three and nine months ended September 30, 2020, respectively, and $81,526 and $260,498 for the comparable periods in 2019 related to sales to U.S. customers where the title is transferred outside the U.S. and the sale is recorded by the Company's international entities.

Recent Accounting Pronouncement

Recent Accounting Pronouncements (Notes)	9 Months Ended
	Sep. 30, 2020
Recent Accounting Pronouncements [Abstract]
Recently Adopted Accounting Standards [Abstract]	Recent Accounting Pronouncements Recently Adopted In April 2020, the FASB staff issued Staff Q&A—Topic 842 and Topic 840: Accounting For Lease Concessions Related to the Effects of the COVID-19 Pandemic (the “Lease Modification Q&A”) focused on the application of lease accounting guidance to lease concessions provided as a result of the COVID-19 global pandemic. The FASB staff indicated that it would be acceptable for entities to elect to not evaluate whether a concession provided by a lessor due to COVID-19 is a lease modification. Entities making this election can then elect to apply the lease modification guidance in ASC 842 or to account for lease concessions related to the effects of the COVID-19 pandemic consistent with how they would be accounted for as though those concessions existed in the original contract. The election is available for concessions related to the effects of the COVID-19 pandemic that do not result in a substantial increase in the rights of the lessor or the obligations of the lessee. In accordance with this interpretive guidance, the Company elected to account for lease concessions related to the effects of the COVID-19 pandemic that resulted in the total payments required by the modified contract being substantially the same as or less than total payments required by the original contract consistent with how they would be accounted for as though enforceable rights and obligations for those concessions existed in the original contract. In August 2018, the FASB issued Accounting Standards Update No. 2018-15, “Intangibles-Goodwill and Other-Internal-Use Software (Topic 350): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract.” This new guidance aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. ASU 2018-15 is effective January 1, 2020 and did not have any significant impact on the Company’s financial position or results of operations. In August 2018, the FASB issued Accounting Standards Update No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement.” This new guidance removes certain disclosure requirements related to the fair value hierarchy, modifies existing disclosure requirements related to measurement uncertainty and adds new disclosure requirements. The new disclosure requirements include disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. ASU 2018-13 is effective January 1, 2020 and did not have any significant impact on the Company’s financial position or results of operations. In June 2016, the FASB issued Accounting Standards Update 2016-13 ("ASU 2016-13"), "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments." ASU 2016-13 replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective January 1, 2020 and did not have any significant impact on the Company’s financial position or results of operations. In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. This ASU is intended to simplify various aspects related to accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and clarifying certain aspects of the current guidance to promote consistency among reporting entities. ASU 2019-12 is effective for annual periods beginning after December 15, 2020 and interim periods within those annual periods, with early adoption permitted. An entity that elects early adoption must adopt all the amendments in the same period. Most amendments within this ASU are required to be applied on a prospective basis, while certain amendments must be applied on a retrospective or modified retrospective basis. On April 1, 2020, the Company early adopted the new standard, with no impact to its consolidated financial statements and related disclosures. Not Yet Adopted In March 2020, the FASB issued ASU 2020-04 “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting,” (“ASU No. 2020-04”), which provides practical expedients for contract modifications and certain hedging relationships associated with the transition from reference rates that are expected to be discontinued. This guidance is applicable the Company's borrowing instruments that use LIBOR as a reference rate, and is effective immediately, but is only available through December 31, 2022. The Company is currently evaluating the impact of ASU 2020-04; however, at the current time the Company does not expect that the adoption of this ASU will have a material impact on its condensed consolidated financial statements.

Accounting Changes and Error Co

Accounting Changes and Error Corrections	9 Months Ended
	Sep. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Reclassifications	Note C – Reclassification The Company reclassified commission and licensing fee income into Total Revenue and reclassified the respective expenses into Operating Expenses from previously labeled Commission and Licensing Fee Income - Net on the Company’s Condensed Consolidated Statements of Income for the 2019 period.

Property, Plant, and Equipment

Property, Plant, and Equipment	9 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Asset Impairment Charges	Note J – Impairment of Other Long-Lived Assets Property and equipment and lease-related right-of-use assets, along with other long-lived assets, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Due to the impacts of the COVID-19 pandemic on the Company’s operations and declines in the retail real estate market, the Company identified indicators of impairment for long-lived assets at certain of its retail stores. For such stores, the Company performed a recoverability test, comparing estimated undiscounted cash flows to the carrying value of the related long-lived assets. When the carrying value was more than the estimated undiscounted cash flows, the Company wrote the assets down to their fair value. Fair values of the long-lived assets were estimated using an income approach based on management’s forecast of future cash flows derived from continued retail operations and the fair values of individual operating lease assets were determined using estimated market rental rates. Significant estimates are used in determining future cash flows of each store over its remaining lease term, including the Company's expectations of future projected cash flows which include revenues, operating expenses, and market conditions. An impairment loss is recorded if the carrying amount of the long-lived asset group exceeds its fair value. As a result, the Company recorded impairment charges of $28,821 for the three months ended March 31, 2020, $1,178 for the three months ended June 30, 2020 and $6,897 for the three months ended September 30, 2020. T he impairment charges were recorded in operating expenses in the Retail segment. The determination of estimated market rent used in the fair value estimate of the Company’s right-of-use assets included within the respective stores long-lived assets requires significant management judgment. Changes in these estimates could have a significant impact on whether long-lived stores assets should be further evaluated and could have a significant impact on the resulting impairment charges.

Extraordinary and Unusual Items

Extraordinary and Unusual Items	9 Months Ended
	Sep. 30, 2020
Unusual or Infrequent Items, or Both [Abstract]
Unusual or Infrequent Items, or Both, Disclosure	Note B - COVID-19 In December 2019, COVID-19 emerged and spread worldwide. The World Health Organization declared COVID-19 a pandemic in March 2020, resulting in federal, state and local governments and private entities mandating various restrictions, including the closure of non-essential businesses, travel restrictions, restrictions on public gatherings, stay-at-home orders and advisories and quarantining of people who may have been exposed to the virus. After closely monitoring and taking into consideration the guidance from federal, state and local governments, in March 2020, the Company temporarily closed all of its brick-and-mortar stores and its corporate offices in the U.S. and the vast majority of its brick-and-mortar stores and offices globally. On April 1, 2020, the Company temporarily furloughed a significant number of its employees. Employees with medical benefits continued to receive those benefits at no personal cost for a duration determined by the Company. As of September 20, 2020, most of our brick-and-mortar stores and corporate offices globally were reopened at limited capacity, and employees returned from furlough and a number of safety protocols and restrictions were implemented to ensure the safety of the Company's employees and customers. The COVID-19 pandemic had and may continue to have a material impact on the Company's business, results of operations, financial position and cash flow. In response to the COVID-19 pandemic, the Company has taken precautionary measures to maintain adequate liquidity and financial flexibility by temporarily suspending share repurchases and the quarterly cash dividend; temporarily suspending salaries of the Company's founder and Creative and Design Chief, Steve Madden, the Company's Chairman and Chief Executive Officer, Edward Rosenfeld, and its Board of Directors (reinstated on October 1st); temporarily reducing salaries by 30% for the Company's President, Chief Financial Officer, Chief Operating Officer and Chief Merchandising Officer (reinstated on August 1st); reducing salaries by graduated amounts for all other employees earning over $100 per year (reinstated on August 1st); and significantly scaling back on non-essential operating expenses, capital expenditures and planned inventory purchases. The Company also implemented a restructuring plan that resulted in the reduction of a significant number of its corporate employees. The Company experienced other adverse impacts as a result of the COVID-19 pandemic, including, but not limited to, charges from adjustments to the carrying amount of certain trademarks, long-lived asset impairment charges and restructuring and other related charges. Included in the nine months ended September 30, 2020, was a pre-tax charge recorded during the second quarter 2020 of $5,414 related to restructuring and other related items. This charge was related to the lay-off of approximately 250 employees. The pre-tax charge of $5,414 comprised $2,958 recorded in the Wholesale Footwear segment, $1,678 recorded in the Accessories/Apparel segment, $646 recorded in the Retail segment, $125 recorded in the First Cost segment and $6 recorded in the Licensing segment. In addition, during the third quarter 2020, the Company recorded a pre-tax charge of $978 related to restructuring and other related items. This charge was primarily related to the additional reduction to the workforce. The pre-tax charge of $978 comprised of $216 recorded in the Wholesale Footwear segment, $293 recorded in the Accessories/Apparel segment, $462 recorded in the Retail segment and $7 recorded in the First Cost segment.

Debt

Debt	9 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Debt Disclosure	Credit Agreement Credit Agreement On July 22, 2020, the Company entered into a $150,000 secured revolving credit agreement (the “Credit Agreement”) with various lenders and Citizens Bank, N.A., as administrative agent (the “Agent”), which replaced the Company’s existing credit facility provided by Rosenthal & Rosenthal, Inc. (“Rosenthal”). The Credit Agreement provides for a revolving credit facility (the “Credit Facility”) scheduled to mature on July 22, 2025. The Company uses the Credit Facility for general corporate purposes. The initial $150,000 maximum availability under the Credit Facility is subject to a borrowing base calculation consisting of certain eligible accounts receivable, credit card receivables, inventory, and in-transit inventory. Availability under the Credit Facility is reduced by outstanding letters of credit. The Company may from time-to-time increase the maximum availability under the Credit Agreement by up to $100,000 if certain conditions are satisfied. Borrowings under the Credit Agreement generally bear interest at a variable rate equal to, at the Company’s election, (i) LIBOR for the applicable interest period or (ii) the base rate (which is the highest of (a) the prime rate announced by Citizens Bank, N.A. or its parent company, (b) the sum of the federal funds effective rate plus 0.50%, and (c) the sum of one-month LIBOR plus 1%), plus in each case a specified margin, which is based upon average availability under the Credit Facility from time to time. Under the Credit Agreement, the Company must also pay (i) a commitment fee to the Agent, for the account of each lender, which accrues at a rate equal to 0.40% per annum on the average daily unused amount of the commitment of such lender, (ii) a letter of credit participation fee to the Agent, for the account of each lender, ranging from 2.00% to 2.50% per annum, based upon average availability under the Credit Facility from time to time, multiplied by the average daily amount available to be drawn under the applicable letter of credit, and (iii) a letter of credit fronting fee to each issuer of a letter of credit under the Credit Agreement, which will accrue at a rate per annum separately agreed upon between the Company and such issuer. The Credit Agreement contains various restrictions and covenants applicable to the Company and its subsidiaries. Among other requirements, availability under the Credit Facility must, at all times, (i) prior to the occurrence of the permanent borrowing base trigger (as defined in the Credit Agreement), equal or exceed the greater of $22,500 and 15% of the line cap (as defined in the Credit Agreement), and (ii) after the occurrence of the permanent borrowing base trigger, equal or exceed the greater of $15,000 and 10% of the line cap. Other than this minimum availability requirement, the Credit Agreement does not include any financial maintenance covenants. The Credit Agreement requires the Company and various subsidiaries of the Company to guarantee each other’s obligations arising from time to time under the Credit Facility, as well as obligations arising in respect of certain cash management and hedging transactions. Subject to customary exceptions and limitations, all borrowings under the Credit Agreement are secured by a lien on all or substantially all of the assets of the Company and each subsidiary guarantor. The Credit Agreement also contains customary events of default. If an event of default under the Credit Agreement occurs and is continuing, then the Agent may, and at the request of the required lenders shall, terminate the loan commitments under the Credit Agreement, declare any outstanding obligations under the Credit Agreement to be immediately due and payable or require the Company to adequately cash collateralize outstanding letter of credit obligations. If the Company or, with certain exceptions, a subsidiary becomes the subject of a proceeding under any bankruptcy, insolvency or similar law, then the loan commitments under the Credit Agreement will automatically terminate, and any outstanding obligations under the Credit

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Note U – Subsequent Event On October 1, 2020, the Company reinstated the salaries of Steven Madden, its founder and Creative and Design Chief, and Edward Rosenfeld, its Chairman and Chief Executive Officer, and the cash compensation to be paid to members of the Company's Board of Directors. Messrs. Madden and Rosenfeld and the Board of Directors previously had voluntarily agreed to suspend payment of their compensation in response to COVID-19’s impact.

Basis of Reporting (Policies)

Basis of Reporting (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy	Note A – Basis of Reporting The accompanying unaudited condensed consolidated financial statements of Steven Madden, Ltd. and subsidiaries (the “Company”) have been prepared in accordance with 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) that 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 reclassifications were made to prior years' presentation to conform to the 2020 presentation. The results of operations for the three and nine-month periods ended September 30, 2020 are not necessarily indicative of the operating results for the full year. These financial statements should be read in conjunction with the financial statements and related disclosures for the year ended December 31, 2019 included in the Annual Report of Steven Madden, Ltd. on Form 10-K filed with the SEC on March 2, 2020.
Use of Estimates, Policy [Policy Text Block]	Significant areas involving management estimates include variable consideration included in revenue, allowances for bad debts, inventory valuation, valuation of intangible assets, impairment of long-lived assets, litigation reserves and contingent payment liabilities. The Company estimates variable consideration 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.

Acquisitions Acquisition (Table

Acquisitions Acquisition (Tables)	9 Months Ended
	Sep. 30, 2020
Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Schedule of Purchase Price Allocation [Table Text Block]	Cash $ 290 Accounts receivable 41 Inventory 1,387 Prepaid and other assets 6,447 Fixed assets 200 Trademark (1) 13,086 Customer relationships (2) 1,140 Accounts payable (1,963) Accrued expenses (1,055) Deferred tax liabilities long-term (3,463) Noncontrolling interest (1,611) Total fair value of assets acquired $ 14,499 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 20 years.
B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Schedule of Purchase Price Allocation [Table Text Block]	Cash $ 353 Accounts receivable 4,419 Inventory 6,696 Prepaid and other assets 855 Fixed assets 382 Trademark (1) 9,670 Customer relationships (2) 2,530 Accounts payable (2,885) Accrued expenses (2,893) Deferred tax liabilities long-term (2,735) Total fair value excluding goodwill 16,392 Goodwill 13,365 Net assets acquired $ 29,757 (1) Trademark is indefinitely lived. (2) Customer relationships will be amortized over 10 years.

Marketable Securities Marketabl

Marketable Securities Marketable Securities (Tables)	9 Months Ended
	Sep. 30, 2020
Marketable Securities [Abstract]
Available-for-sale Securities [Table Text Block]	The schedule of maturities at September 30, 2020 and December 31, 2019 is as follows: Maturities as of Maturities as of 1 Year or Less 1 to 4 Years 1 Year or Less 1 to 4 Years Certificates of deposit $ 33,332 $ — $ 40,521 $ — Total $ 33,332 $ — $ 40,521 $ —

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2020
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, 2020 and December 31, 2019 are as follows: September 30, 2020 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 1,420 $ — $ — $ 1,420 Forward contracts 268 — 268 — Total liabilities $ 1,688 $ — $ 268 $ 1,420 December 31, 2019 Fair Value Measurements Fair value Level 1 Level 2 Level 3 Liabilities: Contingent consideration $ 9,124 $ — $ — $ 9,124 Forward contracts 495 — 495 — Total liabilities $ 9,619 $ — $ 495 $ 9,124 Balance at January 1, Payments Acquisitions Adjustments (1) Balance at 2020 Liabilities: Contingent consideration $ 9,124 — — (7,704) $ 1,420 Balance at January 1, Payments Acquisitions Adjustments (2) Balance at December 31, 2019 Liabilities: Contingent consideration $ 3,000 — 9,124 (3,000) $ 9,124

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Lessee, Operating Lease, Disclosure [Table Text Block]	Lease Position The table below presents the lease-related assets and liabilities recorded on the balance sheet as of September 30, 2020 and December 31, 2019: Classification on the Balance Sheet September 30, 2020 December 31, 2019 Assets Noncurrent (1) (2) Operating lease right-of-use asset $ 111,732 $ 155,700 Liabilities Current Operating leases - current portion $ 36,212 $ 38,624 Noncurrent Operating leases - long-term portion 107,973 133,172 Total operating lease liabilities $ 144,185 $ 171,796 Weighted-average remaining lease term 5.1 years 5.5 years Weighted-average discount rate 4.4 % 4.4 % (1) During the first quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $16,826; during the second quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $1,161 and during the third quarter of 2020, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $2,312. (2) During the third quarter of 2019, the Company recorded a pre-tax impairment charge related to the right-of-use assets of $1,883.
Lease, Cost [Table Text Block]	Lease Costs The table below presents certain information related to lease costs during the three and nine months ended September 30, 2020 and 2019: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Operating lease cost $ 8,534 $ 12,259 $ 28,950 $ 35,160 Variable lease cost (1) 8,448 — 8,448 — Short-term lease cost 94 163 213 179 Less: sublease income 80 245 482 522 Total lease cost $ 16,996 $ 12,177 $ 37,129 $ 34,817
Schedule of Leases Supplemental Cash Flows	Other Information The table below presents supplemental cash flow information related to leases as of the nine months ended September 30, 2020 and 2019: Nine Months Ended September 30, 2020 2019 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows used for operating leases $ 41,663 $ 35,251
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Undiscounted Cash Flows The table below reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities recorded on the balance sheet as of September 30, 2020: 2020 (remaining three months) $ 11,274 2021 40,554 2022 31,683 2023 22,277 2024 18,509 Thereafter 36,691 Total minimum lease payments 160,988 Less: interest 16,803 Present value of lease liabilities $ 144,185

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [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 issuance under the 2019 Plan, the number of stock-based awards granted (net of expired or cancelled awards) under the 2019 Plan and the number of shares of common stock available for the grant of stock-based awards under the 2019 Plan: Common stock authorized 11,000,000 Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled awards (1,977,921) Common stock available for grant of stock-based awards as of September 30, 2020 9,022,079
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, 2020 and 2019 is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Restricted stock $ 4,647 $ 4,695 $ 14,138 $ 14,250 Stock options 1,085 1,333 2,801 3,386 Total $ 5,732 $ 6,028 $ 16,939 $ 17,636
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, 2020 and 2019 are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Proceeds from stock options exercised $ — $ 807 $ 960 $ 2,606 Intrinsic value of stock options exercised $ — $ 453 $ 758 $ 1,295
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, 2020 and 2019: 2020 2019 Volatility 33.9% to 50.0% 32.0% to 39.6% Risk free interest rate 0.2% to 1.6% 1.7% to 2.5% Expected life in years 3.0 to 5.0 1.0 to 5.0 Dividend yield 1.3% 1.7% Weighted average fair value $10.16 $5.12
Schedule of Share-based Compensation, Stock Options, Activity	Activity relating to stock options granted under the Company’s plans during the nine months ended September 30, 2020 is as follows: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2020 2,802,000 $ 26.85 Granted 499,000 34.61 Exercised (52,000) 20.58 Forfeited (557,000) 34.74 Outstanding at September 30, 2020 2,692,000 $ 26.77 3.4 years $ — Exercisable at September 30, 2020 1,888,000 $ 26.88 3.2 years $ —
Schedule of Nonvested Share Activity	The following table summarizes restricted stock activity during the nine months ended September 30, 2020 and 2019: 2020 2019 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Outstanding at January 1, 4,427,000 $ 19.84 5,135,000 $ 18.42 Granted 478,000 31.78 629,000 32.57 Vested (326,000) 27.90 (311,000) 26.36 Forfeited (111,000) 37.19 (52,000) 28.90 Outstanding at September 30, 4,468,000 $ 20.10 5,401,000 $ 19.49

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following is a summary of the carrying amount of goodwill by reporting unit as of September 30, 2020: Wholesale Net Carrying Amount Footwear Accessories/ Apparel Retail Balance at January 1, 2020 $ 91,572 $ 62,688 $ 17,089 $ 171,349 Purchase accounting adjustment — — (2,591) (2,591) Translation and other (1,100) — (864) (1,964) Balance at September 30, 2020 $ 90,472 $ 62,688 $ 13,634 $ 166,794
Schedule of Indentifiable Intangible Assets	The following table details identifiable intangible assets as of September 30, 2020: Estimated Lives Cost Basis Accumulated Amortization (1) Impairment (2) (3) Net Carrying Amount Trade names 6–10 years $ 8,770 $ 8,770 $ — $ — Customer relationships 10–20 years 38,980 21,901 — 17,079 47,750 30,671 — 17,079 Re-acquired right indefinite 35,200 9,088 — 26,112 Trademarks indefinite 115,481 (156) 42,528 73,109 $ 198,431 $ 39,603 $ 42,528 $ 116,300 (1) Includes the effect of foreign currency translation related primarily to the movements of the Canadian dollar and Mexican peso in relation to the U.S. dollar. (2) Impairment charges of $8,615, $456 and $447 were recorded in the first quarter of 2020 related to the Company's Cejon, GREATS and Jocelyn trademarks, respectively. As a result of the COVID-19 pandemic and decline in the macroeconomic environment, the Company performed an interim impairment analysis as of March 31, 2020 that resulted in $9,518 of impairment charges. (3) Impairment charges of $18,410 and $14,600 were recorded in the third quarter of 2020 related to the Company's Cejon and Report trademarks, respectively. During the nine months ended September 30, 2020, the Company assessed the carrying amount of its trademarks. In the first quarter of 2020, Cejon, GREATS and Jocelyn trademarks with an aggregate carrying amount of $40,598 were written down to their fair values of $31,080, resulting in a pre-tax impairment charge of $9,518. Of the $9,518 impairment charge, $9,062 and $456 were recorded in impairment of intangibles in the Wholesale Accessories/Apparel and Retail segments, respectively. In the third quarter, Cejon and Report trademarks with an aggregate carrying amount of $35,010 were written down to their combined fair value of $2,000, resulting in a pre-tax impairment charge of $33,010. Of the $33,010 impairment charge, $18,410 and $14,600 were recorded in impairment of intangibles in the Wholesale Accessories/Apparel and Wholesale Footwear segments, respectively. The Company evaluates its goodwill and intangible assets for indicators of impairment at least annually in the third quarter of each year or whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. In the first quarter of 2020, the Company conducted an interim quantitative assessment of goodwill assigned to its reporting units as of March 31, 2020 and as a result, the fair values of the reporting units exceeded their carrying values by a substantial margin. In the third quarter of 2020, the Company performed a qualitative assessment of goodwill assigned to its reporting units as of July 1, 2020. In conducting the goodwill assessment, the Company concluded that it is more likely than not that the fair values of its reporting units exceeded their respective carrying values and therefore, no goodwill impairment charges were recorded. A qualitative assessment of certain indefinite-lived intangible assets was performed as of July 1, 2020 and for other indefinite-lived intangible assets the Company performed a quantitative test. In conducting the qualitative impairment assessment for certain indefinite -lived trademarks, the Company concluded that it is more likely than not that the fair values of those trademarks exceeded their respective carrying values, and therefore, no impairment charges were recorded for those intangibles. For the other indefinite-lived trademarks, the Company performed a quantitative test for those respective trademarks by estimating fair values, which were determined using discounted cash flows and supported comparable royalty rates and comparing them to the carrying values of the assets. Based on the results of the quantitative impairment assessment, the Company concluded that the fair values of certain trademarks were below their respective carrying values and recorded impairment charges for the Cejon and Report trademarks.
Schedule of Intangible Assets, Future Amortization Expense	The estimated future amortization expense for intangibles as of September 30, 2020 is as follows: 2020 (remaining three months) $ 689 2021 2,167 2022 1,746 2023 1,746 2024 1,746 Thereafter 8,985 Total $ 17,079

Operating Segment Information (

Operating Segment Information (Tables)	9 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	As of and for the three months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Consolidated September 30, 2020 Total revenue $ 213,327 $ 70,516 $ 283,843 $ 58,987 $ 1,479 $ 2,558 $ 346,867 Gross profit 73,139 25,065 98,204 37,636 1,479 2,558 139,877 Income/(loss) from operations 22,085 (7,974) 14,111 (19,560) 515 1,936 (2,998) Segment assets $ 780,752 $ 107,239 887,991 201,026 8,952 6,441 1,104,410 Capital expenditures $ 751 $ 425 $ — $ — $ 1,176 September 30, 2019 Total revenue $ 315,899 $ 105,661 $ 421,560 $ 75,748 $ 1,922 $ 2,884 $ 502,114 Gross profit 111,655 31,459 143,114 47,917 1,922 2,884 195,837 Income/(loss) from operations 58,065 10,869 68,934 (3,050) 635 1,522 68,041 Segment assets $ 863,802 $ 122,243 986,045 277,355 11,364 7,701 1,282,465 Capital expenditures $ 2,251 $ 746 $ — $ — $ 2,997 As of and for the nine months ended, Wholesale Footwear Wholesale Accessories/Apparel Total Wholesale Retail First Cost Licensing Consolidated September 30, 2020 Total revenue $ 526,362 $ 160,206 $ 686,568 $ 153,309 $ 2,981 $ 5,989 $ 848,847 Gross profit 174,667 48,383 223,050 97,209 2,981 5,989 329,229 Income/(loss) from operations 40,477 (22,999) 17,478 (74,296) 491 3,379 (52,948) Segment assets $ 780,752 $ 107,239 887,991 201,026 8,952 6,441 1,104,410 Capital expenditures $ 4,168 $ 1,328 $ — $ — $ 5,496 September 30, 2019 Total revenue $ 878,725 $ 254,432 $ 1,133,157 $ 220,065 $ 5,856 $ 8,453 $ 1,367,531 Gross profit 304,635 75,386 380,021 133,352 5,856 8,453 527,682 Income/(loss) from operations 144,766 20,487 165,253 (14,450) 1,170 5,361 157,334 Segment assets $ 863,802 $ 122,243 986,045 277,355 11,364 7,701 1,282,465 Capital expenditures $ 5,216 $ 3,995 $ — $ — $ 9,211
Schedule of Revenues, by Geographic Area	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 (Loss)/income before provision for income taxes $ (2,910) $ 69,002 $ (51,457) $ 160,749 Income tax expense/(benefit) $ 4,236 $ 15,886 $ (9,366) $ 36,257 Effective tax rate (145.6)% 23.0% 18.2 % 22.6 %
Revenue from External Customers by Geographic Areas	Revenues by geographic area are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Domestic (a) $ 297,641 $ 431,043 $ 741,708 $ 1,203,453 International 49,226 71,071 107,139 164,078 Total $ 346,867 $ 502,114 $ 848,847 $ 1,367,531 (a) Includes revenues of $63,655 and $181,639 for the three and nine months ended September 30, 2020, respectively, and $81,526 and $260,498 for the comparable periods in 2019 related to sales to U.S. customers where the title is transferred outside the U.S. and the sale is recorded by the Company's international entities.

Acquisitions (Detail)

Acquisitions (Detail) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Business Combination, Contingent Consideration, Liability	$ 1,420		$ 9,124	$ 3,000
Payments to Acquire Businesses, Net of Cash Acquired	0	$ 36,753
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value	$ 298	$ (1,425)
Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Business Acquisition, Percentage of Voting Interests Acquired			90.00%
Payments to Acquire Businesses, Gross			$ 12,829
Business Combination, Contingent Consideration, Liability	$ 670
Payments to Acquire Businesses, Net of Cash Acquired			14,209
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents			290
Business Combination, Acquired Receivable, Fair Value			41
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			1,387
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets			6,447
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			200
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable			(1,963)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities			(1,055)
Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value			(1,611)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			14,499
shoo:FutureContingentPayment			5,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities			$ (3,463)
B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Business Acquisition, Percentage of Voting Interests Acquired			100.00%
Payments to Acquire Businesses, Gross			$ 24,568
Business Combination, Contingent Consideration, Liability	$ 750		4,770
Payments to Acquire Businesses, Net of Cash Acquired			29,404
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents			353
Business Combination, Acquired Receivable, Fair Value			4,419
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory			6,696
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets			855
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment			382
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable			(2,885)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities			(2,893)
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net			16,392
Goodwill – net			13,365
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net			29,757
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities			(2,735)
Customer Relationships [Member] | Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired			1,140
Customer Relationships [Member] | B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired			2,530
Trademarks [Member] | Greats Brand Inc. [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired			13,086
Trademarks [Member] | B. B. Dakota, Inc. [Member]
Business Acquisition [Line Items]
Indefinite-lived Intangible Assets Acquired			$ 9,670

Factor Receivable (Detail)

Factor Receivable (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2020	May 06, 2020	May 05, 2020
Accounts, Notes, Loans and Financing Receivable [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 150,000,000
Letters Of Credit SubLimit Capacity Amount	$ 15,000,000
Debt Instrument, Basis Spread on Variable Rate	0.50%
Factoring Fee	0.20%
Termination Notice in Days	$ 60
Rosenthal & Rosenthal, Inc. [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 50,000,000	$ 30,000,000
London Interbank Offered Rate (LIBOR) [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt Instrument, Basis Spread on Variable Rate	1.00%

Marketable Securities Marketa_2

Marketable Securities Marketable Securities Table (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Current	$ 33,332	$ 40,521	$ 27,452
Available-for-sale Securities, Noncurrent	0	0
Certificates of Deposit [Member]
Debt Securities, Available-for-sale [Line Items]
Available-for-sale Securities, Current	33,332	40,521
Available-for-sale Securities, Noncurrent	$ 0	$ 0

Fair Value Measurement (Detail)

Fair Value Measurement (Detail) - (Table) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period	65,390			100,300				575,552	581,062
Business Acquisition, Contingent Consideration, Actual Cash Payment						$ 7,000				$ 0
Assets:
Available-for-sale Securities, Current	$ 33,332			$ 27,452			$ 33,332	$ 33,332	$ 27,452	40,521
Notes Receivable, Related Parties, Noncurrent	1,274			$ 1,650			1,274	1,274	$ 1,650	1,558
Available-for-sale Securities, Noncurrent	0						0	0		0
Contingent payment liability	(1,420)						(1,420)	(1,420)		(9,124)		$ (3,000)
Business Acquisition, Contingent Consideration, Change in Estimate								7,704
Liabilities:
Total liabilities	1,688						1,688	1,688		9,619
Foreign Currency Contracts, Liability, Fair Value Disclosure	$ 268						268	$ 268		495
Share based compensation arrangement by share based payment award options exercisable during period weighted average exercise price - in dollars per share	$ 24.86			$ 28.83				$ 26.83	$ 27.88
Repayment of Notes Receivable from Related Parties								$ (308)	$ (307)
Increase (Decrease) in Accrued Interest Receivable, Net								(24)	(29)
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability								5,020	0
Indefinite-Lived Trademarks	$ 73,109						73,109	73,109
Loss on disposal of fixed assets	33,010			$ 0				42,528	4,050
Trademark Implied Fair Value	2,000		$ 31,080				2,000	2,000
Operating Lease, Right-of-Use Asset	111,732			$ 162,385			111,732	111,732	162,385	155,700	$ 194,100
Trademark Subject to Impairment Carrying Value	35,010		40,598				35,010	35,010
Operating Lease, Impairment Loss	2,312	$ 1,161	16,826						$ 1,883
Retail [Member]
Liabilities:
Impairment of Intangible Assets (Excluding Goodwill)			456
Wholesale Accessories [Member]
Liabilities:
Impairment of Intangible Assets (Excluding Goodwill)	18,410		9,062
Wholesale Footwear [Member]
Liabilities:
Impairment of Intangible Assets (Excluding Goodwill)	14,600
Trademarks [Member]
Liabilities:
Loss on disposal of fixed assets	33,010		9,518					42,528
Fair Value [Member]
Assets:
Contingent payment liability										(9,124)
Fair Value, Inputs, Level 1 [Member]
Assets:
Contingent payment liability	0						0	0		0
Liabilities:
Total liabilities	0						0	0		0
Foreign Currency Contracts, Liability, Fair Value Disclosure	0						0	0		0
Fair Value, Inputs, Level 2 [Member]
Assets:
Contingent payment liability	0						0	0		0
Liabilities:
Total liabilities	268						268	268		495
Foreign Currency Contracts, Liability, Fair Value Disclosure	268						268	268		495
Fair Value, Inputs, Level 3 [Member]
Assets:
Contingent payment liability	(1,420)						(1,420)	(1,420)		(9,124)
Liabilities:
Total liabilities	1,420						1,420	1,420		9,124
Foreign Currency Contracts, Liability, Fair Value Disclosure	0						0	0		0
Changes Measurement [Member]
Assets:
Business Acquisition, Contingent Consideration, Change in Estimate					$ 3,000					3,000
Greats Brand Inc. [Member]
Assets:
Contingent payment liability	(670)						(670)	(670)
Business Acquisition, Contingent Consideration, Change in Estimate	$ 319	681	2,684				$ 1,000	$ 3,684
Liabilities:
Discount Rate - Fair Value of Contingent Liability	10.00%						10.00%	10.00%
Loss on disposal of fixed assets			$ 456
B. B. Dakota, Inc. [Member]
Assets:
Contingent payment liability	$ (750)						$ (750)	$ (750)		$ (4,770)
Business Acquisition, Contingent Consideration, Change in Estimate	$ 90	$ 3,930						$ 4,020
Liabilities:
Discount Rate - Fair Value of Contingent Liability	10.50%						10.50%	10.50%

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Jan. 01, 2019
Leases [Abstract]
Impairment of Leasehold				$ 1,883
Operating Lease, Payments					$ 41,663	$ 35,251
Prepaid expenses and other current assets	$ 13,477			28,586	13,477	28,586	$ 22,066
Lessee, Operating Lease, Liability, Payments, Due	11,274				11,274
Operating Lease, Cost	8,534			12,259	28,950	35,160
Short-term Lease, Cost	94			163	213	179
Variable Lease, Cost	8,448			0	8,448	0
Sublease Income	80			245	482	522
Operating Lease, Right-of-Use Asset	$ 111,732			162,385	$ 111,732	162,385	$ 155,700	$ 194,100
Operating Lease, Weighted Average Remaining Lease Term	5 years 1 month 6 days				5 years 1 month 6 days		5 years 6 months
Operating Lease, Weighted Average Discount Rate, Percent	4.40%				4.40%		4.40%
Operating Lease, Liability, Current	$ 36,212			38,068	$ 36,212	38,068	$ 38,624
Operating Lease, Liability, Noncurrent	107,973			139,704	107,973	139,704	133,172
Operating Lease, Liability	144,185				144,185		$ 171,796	$ 209,000
Lease, Cost	16,996			$ 12,177	37,129	34,817
Lessee, Operating Lease, Liability, Payments, Due Year Two	40,554				40,554
Lessee, Operating Lease, Liability, Payments, Due Year Three	31,683				31,683
Lessee, Operating Lease, Liability, Payments, Due Year Four	22,277				22,277
Lessee, Operating Lease, Liability, Payments, Due Year Five	18,509				18,509
Lessee, Operating Lease, Liability, Payments, Due after Year Five	36,691				36,691
Lessee, Operating Lease, Liability, Payments, Due	160,988				160,988
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	16,803				16,803
Operating Lease, Liability	144,185				144,185
Operating Lease, Impairment Loss	$ 2,312	$ 1,161	$ 16,826			$ 1,883
Lease Modification					$ 8,248

Share Repurchase Program Share

Share Repurchase Program Share Repurchse Program (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2020	Apr. 24, 2019
Treasury Stock Acquired, Average Cost Per Share			$ 31.76
Stock Repurchased During Period, Shares	5,000	785,000	909,000	2,369,000
Stock Repurchased During Period, Value			$ 25,369
Stock Repurchase Program, Authorized Amount	$ 111,590		$ 111,590
Shares Paid for Tax Withholding for Share Based Compensation			139,423
Stock Repurchased During Period, Shares	5,000	785,000	909,000	2,369,000
Share Price					$ 24.83
Stock Repurchased During Period, Value			$ 25,369
Stock Repurchase Program, Remaining Authorized Repurchase Amount						$ 200,000
Treasury Stock Acquired, Average Cost Per Share			$ 31.76
Payments Related to Tax Withholding for Share-based Compensation			$ 4,427
Common Stock [Member]
Treasury Stock Acquired, Average Cost Per Share			$ 32.97
Stock Repurchased During Period, Shares			769,526
Stock Repurchased During Period, Shares			769,526
Treasury Stock Acquired, Average Cost Per Share			$ 32.97

Net Income Per Share of Commo_2

Net Income Per Share of Common Stock (Detail) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		(33,000)	367,000	577,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	4,468,000	5,401,000	4,468,000	5,401,000	4,427,000	5,135,000
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	0	53,000	100,000	54,000
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	3,347,390		3,347,390
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,480,000		2,493,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Income Tax Disclosure [Abstract]
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ (2,910)	$ 69,002	$ (51,457)	$ 160,749
Provision/(benefit) for income taxes (Note M)	$ 4,236	$ 15,886	$ (9,366)	$ 36,257
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	(145.60%)	23.00%	18.20%	22.60%
Uncertain Tax Position			$ 1,145

Stock-Based Compensation (Detai

Stock-Based Compensation (Detail) - (Table 1) - shares	Jun. 30, 2020	Sep. 30, 2020	May 24, 2019
Share-based Payment Arrangement [Abstract]
Common stock authorized			11,000,000
Stock-based awards, including restricted stock and stock options granted, net of expired or cancelled		(1,977,921)
Common stock available for grant of stock-based awards as of June 30, 2012		9,022,079
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	225,000	499,000

Stock-Based Compensation (Det_2

Stock-Based Compensation (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Total	$ 5,732	$ 6,028	$ 16,939	$ 17,636
Restricted Stock [Member]
Allocated Share-based Compensation Expense	4,647	4,695	14,138	14,250
Stock Options [Member]
Allocated Share-based Compensation Expense	$ 1,085	$ 1,333	$ 2,801	$ 3,386

Stock-Based Compensation (Det_3

Stock-Based Compensation (Detail) - (Table 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Payment Arrangement [Abstract]
Proceeds from stock options exercised	$ 0	$ 807	$ 960	$ 2,606
Intrinsic value of stock options exercised	$ 0	$ 453	$ 758	$ 1,295

Stock-Based Compensation (Det_4

Stock-Based Compensation (Detail) - (Table 4) - $ / shares	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	33.90%	32.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	50.00%	39.60%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	1.60%	2.50%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.20%	1.70%
Dividend yield	1.30%	1.70%
Weighted average fair value	$ 10.16	$ 5.12
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	3 years	1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life in years	5 years	5 years

Stock-Based Compensation (Det_5

Stock-Based Compensation (Detail) - (Table 5) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2012			2,802,000
Outstanding at January 1, 2012 (in Dollars per share)			$ 26.85
Granted	225,000		499,000
Granted (in Dollars per share)			$ 34.61
Exercised		(37,000)	(52,000)	(117,000)
Exercised (in Dollars per share)			$ 20.58
Cancelled/Forfeited			(557,000)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price			$ 34.74
Outstanding at June 30, 2012			2,692,000
Outstanding at June 30, 2012 (in Dollars per share)			$ 26.77
Outstanding at June 30, 2012			3 years 4 months 24 days
Outstanding at June 30, 2012 (in Dollars)			$ 0
Exercisable at June 30, 2012			1,888,000
Exercisable at June 30, 2012 (in Dollars per share)			$ 26.88
Exercisable at June 30, 2012			3 years 2 months 12 days
Exercisable at June 30, 2012 (in Dollars)			$ 0

Stock-Based Compensation (Det_6

Stock-Based Compensation (Detail) - (Table 6) - $ / shares	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
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	4,427,000	5,135,000
Non-vested at January 1 (in Dollars per share)	$ 19.84	$ 18.42
Granted	478,000	629,000
Granted (in Dollars per share)	$ 31.78	$ 32.57
Vested	(326,000)	(311,000)
Vested (in Dollars per share)	$ 27.90	$ 26.36
Forfeited	(111,000)	(52,000)
Non-vested at March 31	4,468,000	5,401,000
Non-vested at March 31 (in Dollars per share)	$ 20.10	$ 19.49
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 37.19	$ 28.90

Stock-Based Compensation (Det_7

Stock-Based Compensation (Detail) - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	May 24, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Treasury Stock Acquired, Average Cost Per Share				$ 31.76
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized							11,000,000
Share Based Compensation Arrangement By Share Based Payment Award Options Vested In Period		65,390	100,300	575,552	581,062
Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable During Period Weighted Average Exercise Price (in Dollars per share)		$ 24.86	$ 28.83	$ 26.83	$ 27.88
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number		803,298		803,298
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Period for Recognition				1 year 4 months 24 days
Employee Service Share Based Compensation Nonvested Restricted Awards Total Compensation Cost Not Yet Recognized Period For Recognition				3 years 7 months 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	225,000			499,000
Share Price	$ 24.83
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		4,468,000	5,401,000	4,468,000	5,401,000	4,427,000		5,135,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share-Based Payment Award Equity Options Nonvested Number		618,750		618,750
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized		$ 4,545		$ 4,545
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized		$ 53,957		$ 53,957
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number		3,347,390		3,347,390

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets (Detail) - (Table 1) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Sep. 30, 2019
Goodwill – net	$ 166,794	$ 171,349	$ 171,412
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	(2,591)
Goodwill, Foreign Currency Translation Gain (Loss)	(1,964)
Wholesale Footwear [Member]
Goodwill – net	90,472	91,572
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	0
Goodwill, Foreign Currency Translation Gain (Loss)	(1,100)
Wholesale Accessories [Member]
Goodwill – net	62,688	62,688
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	0
Goodwill, Foreign Currency Translation Gain (Loss)	0
Retail [Member]
Goodwill – net	13,634	$ 17,089
Goodwill [Roll Forward]
Goodwill, Purchase Accounting Adjustments	(2,591)
Goodwill, Foreign Currency Translation Gain (Loss)	$ (864)

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Finite-Lived Trade Names, Gross	$ 8,770			$ 8,770
Finite-Lived Customer Lists, Gross	38,980			38,980
Finite-Lived Intangible Assets, Accumulated Amortization	30,671			30,671
Impairment of Intangible Assets, Finite-lived				0
Accumulated amortization	39,603			39,603
Finite-Lived Intangible Assets, Gross	47,750			47,750
Indefinite-Lived Contractual Rights	26,112			26,112
Loss on disposal of fixed assets	33,010		$ 0	42,528	$ 4,050
Finite-Lived Intangible Assets, Net	17,079			17,079
Indefinite-Lived Trademarks	73,109			73,109
Intangible Assets, Gross (Excluding Goodwill)	198,431			198,431
Intangibles – net	116,300		162,929	116,300	162,929	$ 162,709
Amortization of Intangible Assets	908		$ 1,333	$ 2,694	$ 4,000
Greats Brand Inc. [Member]
Estimated Lives				20 years
Loss on disposal of fixed assets		$ 456
Jocelyn [Member]
Loss on disposal of fixed assets		447
Cejon [Member]
Loss on disposal of fixed assets	18,410	8,615
Report [Member]
Loss on disposal of fixed assets	14,600
Re-acquired right [Member]
Accumulated amortization	9,088			$ 9,088
Indefinite-lived Intangible Assets (Excluding Goodwill)	35,200			35,200
Trademarks [Member]
Accumulated amortization	(156)			(156)
Loss on disposal of fixed assets	33,010	$ 9,518		42,528
Indefinite-lived Intangible Assets (Excluding Goodwill)	115,481			115,481
Trade names [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	8,770			8,770
Finite-Lived Intangible Assets, Net	0			0
Customer relationships [Member]
Finite-Lived Intangible Assets, Accumulated Amortization	21,901			21,901
Finite-Lived Intangible Assets, Net	$ 17,079			$ 17,079
Minimum [Member] | Trade names [Member]
Estimated Lives				6 years
Minimum [Member] | Customer relationships [Member]
Estimated Lives				10 years
Maximum [Member] | Trade names [Member]
Estimated Lives				10 years
Maximum [Member] | Customer relationships [Member]
Estimated Lives				20 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets (Detail) - (Table 3) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Amortization of Intangible Assets	$ 908		$ 1,333	$ 2,694	$ 4,000
Stock Repurchased During Period, Shares	5		785	909	2,369
Loss on disposal of fixed assets	$ 33,010		$ 0	$ 42,528	$ 4,050
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year	689			689
2014	2,167			2,167
2015	1,746			1,746
2016	1,746			1,746
2017	1,746			1,746
Thereafter	8,985			8,985
Total	17,079			17,079
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Loss on disposal of fixed assets	33,010	$ 9,518		42,528
Trade Names [Member]
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	$ 0			$ 0

Derivative Instruments Derivati

Derivative Instruments Derivative Instruments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Derivative Instruments [Abstract]
Accumulated Unrealized Gain (Loss) on Cash Flow Hedging Instruments	$ 269	$ 225	$ 269	$ 225
Derivative, Net Hedge Ineffectiveness Gain (Loss)			176
Derivative Instruments, Gain (Loss) Reclassified from Accumulated OCI into Income, Effective Portion, Net	147	$ 0	117	$ 8
Foreign Currency Contracts, Liability, Fair Value Disclosure	$ 268		$ 268		$ 495

Commitments, Contingencies an_2

Commitments, Contingencies and Other Commitments (Details) $ in Thousands	Sep. 30, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
Other Commitment	$ 22,038

Operating Segment Information_2

Operating Segment Information (Detail) - (Table 1) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
44104
Total revenue	$ 346,867,000	$ 502,114,000	$ 848,847,000	$ 1,367,531,000
Gross profit	139,877,000	195,837,000	329,229,000	527,682,000
Operating Income (Loss)	(2,998,000)	68,041,000	(52,948,000)	157,334,000
Segment assets	1,104,410,000	1,282,465,000	1,104,410,000	1,282,465,000	$ 1,278,647,000
Capital expenditures	1,176,000	2,997,000	5,496,000	9,211,000
Wholesale Footwear [Member]
44104
Total revenue	213,327,000	315,899,000	526,362,000	878,725,000
Gross profit	73,139,000	111,655,000	174,667,000	304,635,000
Operating Income (Loss)	22,085,000	58,065,000	40,477,000	144,766,000
Segment assets	780,752,000	863,802,000	780,752,000	863,802,000
Wholesale Accessories [Member]
44104
Total revenue	70,516,000	105,661,000	160,206,000	254,432,000
Gross profit	25,065,000	31,459,000	48,383,000	75,386,000
Operating Income (Loss)	(7,974,000)	10,869,000	(22,999,000)	20,487,000
Segment assets	107,239,000	122,243,000	107,239,000	122,243,000
Total Wholesale [Member]
44104
Total revenue	283,843,000	421,560,000	686,568,000	1,133,157,000
Gross profit	98,204,000	143,114,000	223,050,000	380,021,000
Operating Income (Loss)	14,111,000	68,934,000	17,478,000	165,253,000
Segment assets	887,991,000	986,045,000	887,991,000	986,045,000
Capital expenditures	751,000	2,251,000	4,168,000	5,216,000
Retail [Member]
44104
Total revenue	58,987,000	75,748,000	153,309,000	220,065,000
Gross profit	37,636,000	47,917,000	97,209,000	133,352,000
Operating Income (Loss)	(19,560,000)	(3,050,000)	(74,296,000)	(14,450,000)
Segment assets	201,026,000	277,355,000	201,026,000	277,355,000
Capital expenditures	425,000	746,000	1,328,000	3,995,000
First Cost Member
44104
Total revenue	1,479,000	1,922,000	2,981,000	5,856,000
Gross profit	1,479,000	1,922,000	2,981,000	5,856,000
Operating Income (Loss)	515,000	635,000	491,000	1,170,000
Segment assets	8,952,000	11,364,000	8,952,000	11,364,000
Capital expenditures	0	0	0	0
Licensing [Member]
44104
Total revenue	2,558,000	2,884,000	5,989,000	8,453,000
Gross profit	2,558,000	2,884,000	5,989,000	8,453,000
Operating Income (Loss)	1,936,000	1,522,000	3,379,000	5,361,000
Segment assets	6,441,000	7,701,000	6,441,000	7,701,000
Capital expenditures	$ 0	$ 0	$ 0	$ 0

Operating Segment Information_3

Operating Segment Information (Detail) - (Table 2) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Segment Reporting Information [Line Items]
Domestic	$ 346,867	$ 502,114	$ 848,847	$ 1,367,531
Domestic Destination [Member]
Segment Reporting Information [Line Items]
Domestic	297,641	431,043	741,708	1,203,453
Non-US [Member]
Segment Reporting Information [Line Items]
Domestic	49,226	71,071	107,139	164,078
Geographical [Member]
Segment Reporting Information [Line Items]
Domestic	$ 63,655	$ 81,526	$ 181,639	$ 260,498

Property, Plant, and Equipment

Property, Plant, and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2020	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Operating Lease, Impairment Loss	$ 2,312	$ 1,161	$ 16,826		$ 1,883
Asset Impairment Charges	$ 6,897	$ 1,178	$ 28,821	$ 36,896

Extraordinary and Unusual Ite_2

Extraordinary and Unusual Items (Details) $ in Thousands	3 Months Ended
	Sep. 30, 2020USD ($)	Jun. 30, 2020USD ($)employeeCount
Restructuring Costs	$ 978	$ 5,414
Line of Credit Facility, Maximum Borrowing Capacity	$ 150,000
Salary Reduction Percentage for Executives	30.00%
Salary Reduction for Non-Executive Employees	$ 100
Lay-Off Employee Count | employeeCount		250
Wholesale Footwear [Member]
Restructuring Costs	216	$ 2,958
Wholesale Accessories [Member]
Restructuring Costs	293	1,678
Retail [Member]
Restructuring Costs	462	646
First Cost Member
Restructuring Costs	$ 7	125
Licensing [Member]
Restructuring Costs		$ 6

Debt (Details)

Debt (Details)	9 Months Ended
	Sep. 30, 2020USD ($)
Debt Instrument [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Line of Credit Facility, Maximum Borrowing Capacity	$ 150,000,000
Maximum Increase of Availability of Credit	100,000,000
Line Cap Dollar Amount	22,500,000
Line Cap Percentage	0.15
Line Cap Dollar Amount After Base Trigger	15,000,000
Line Cap Percentage After Base Trigger	$ 0.10
Line of Credit Facility, Commitment Fee Percentage	0.40%
Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	2.00
Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee	2.50