Wednesday's Analysts' Upgrades and Downgrades

Yahoo! (YHOO Quote) downgraded at Goldman Sachs: Goldman is downgrading YHOO to Neutral from Buy due to limited upside. See 2007 EBITDA higher based on better-than-expected results and benefit from Panama. Price target raised to $31.50 from $30.

Yahoo! estimates cut at Credit Suisse: Credit Suisse is lowering its 2007 EPS estimates on YHOO to 49 cents from 56 cents following Q4 results. Lowered target price to $35 from $39 and maintained Outperform rating.

STOCK COMMENTS / EPS CHANGES

Burlington Northern (BNI Quote) target price raised at Credit Suisse: Credit Suisse is raising its target price on BNI by $2 to $84 after company reported solid Q4 earnings. Says secular industry fundamentals remain intact. Maintained Outperform rating.

Broadcom (BRCM Quote) estimates lowered at Goldman: 2007 estimates on BRCM decreased to $0.60 from $0.67 at Goldman. Company reported updated financials following investigation into accounting errors related to historic options practices. Maintained Neutral rating and $30 target.

Coach (COH Quote) price target raised at Goldman: Target on COH increased to $56 from $53 at Goldman. Compelling holiday product drove accelerating same-store sales growth in Q2. Spring outlook positive with successful Legacy collection and introduction of new products. Maintained Buy rating.

Citrix Systems (CTXS Quote) numbers raised at Jefferies: CTXS numbers raised at Jefferies. Price target lifts to $30 from $27. 2007 EPS estimates rise to $1.52 from $1.50. Reiterates Hold rating.

GlobalStar (GSAT Quote) initiated at Jefferies: GSAT initiated with Buy rating at Jefferies. Price target set at $17 and 2007 EPS estimates start at $0.39.

Hyperion Solutions (HYSL Quote) numbers raised at Jefferies: HYSL numbers raised at Jefferies. Price target jumps to $41 from $36. 2007 EPS estimates rise to $1.83 from $1.69. Reiterates Hold rating.

Precision Castparts (PCP Quote) numbers raised at Jefferies: PCP numbers raised at Jefferies. Price target lifts to $95 from $85. 2007 EPS estimates upped to $4.25 from $3.90. Reiterates Buy rating.