BofA: Analysts' Upgrades, Downgrades

NEW YORK (TheStreet) -- CHANGE IN RATINGS

Accenture (ACN Quote) downgraded at UBS. Rating lowered to Neutral from Buy. Maintains fiscal 2010 EPS estimates of $2.68.

American Express (AXP Quote) upgraded at FBR from Underperform to Market Perform. $37 price target. Better credit performance could lower near-term risk.

Big Lots (BIG Quote) upgraded at Pali from Neutral to Buy. $31 price target. Merchandising is improving, which should drive earnings higher.

Compania Buenaventura (BVN Quote) downgraded at Merrill/BofA to Underperform from Neutral after stock's recent rally. 2009 and 2010 EPS estimates set at $2.07 and $2.77, respectively. $38 price target.

Cogent (CCOI Quote) initiated at Merrill/BofA with a Neutral rating and $13 price target. Constructive view of CCOI's competitive positioning and free cash flow generation, said Merrill/BofA. 2009 and 2010 EPS estimates set at -$0.41 and $0.00, respectively.

Carefusion (CFN Quote) rated new Market Perform at Leerink. Spin-off should help the company, but the stock is already trading at 18 times 2010 expected earnings.

Amdocs (DOX Quote) downgraded at UBS. Rating lowered to Neutral from Buy. Maintains $27 price target. Maintains 2009 EPS estimates of $1.54.

Halliburton (HAL Quote) numbers increased at Goldman to $35. Estimates also boosted, to reflect better international growth. Neutral rating.

Halliburton(HAL Quote) upgraded at Natixis to Buy. $38 price target. Estimates also raised, to reflect a modest business recovery.

Southwest Airlines (LUV Quote) downgraded at JP Morgan. Rating lowered to Underweight from Neutral. Price target lowered to $6.50 from $11.50. 2009 EPS estimates lowered to $0.10 from $0.15.