Goodwill and Intangibles (Tables)

9 Months Ended

Sep. 30, 2019

Goodwill and Intangibles [Abstract]

Goodwill Disclosure [Text Block]

The following table presents the changes in the Company's goodwill balance, by reporting unit for the periods ended September 30, 2019 and December 31, 2018:

	Investment Management			Investment Bank			Cowen Investment Management			Asset Co			Total
	(dollars in thousands)
Beginning balance - December 31, 2017
Goodwill	$	29,026		$	51,337		$	—		$	—		80,363
Accumulated impairment charges	(10,200		)	(9,485		)	—			—			(19,685		)
Net	18,826			41,852			—			—			60,678
Activity: 2018
Recognized goodwill	—			—			—			—			—
Goodwill impairment charges	—			—			—			—			—
Ending balance: December 31, 2018
Goodwill	29,026			51,337			—			—			80,363
Accumulated impairment charges	(10,200		)	(9,485		)	—			—			(19,685		)
Net	18,826			41,852			—			—			60,678
Activity: 2019
Recognized goodwill (See note 3)	—			81,150			—			—			81,150
Realignment of segment goodwill:
Goodwill	(29,026		)	—			22,705			6,321			—
Accumulated impairment charges	10,200			—			(7,979		)	(2,221		)	—
Goodwill impairment charges	—			—			—			(4,100		)	(4,100		)
Ending balance: September 30, 2019
Goodwill	—			132,487			22,705			6,321			161,513
Accumulated impairment charges	—			(9,485		)	(7,979		)	(6,321		)	(23,785		)
Net	$	—		$	123,002		$	14,726		$	—		$	137,728