Goldman: Financial Winners and Losers

(Updated with MasterCard earnings, stock price movements.)

NEW YORK (TheStreet) -- Goldman Sachs (GS Quote) was among the losers of the financial sector Tuesday despite an analyst's report that said the firm was still a winner when it comes to M&A activity.

Goldman Sachs "has hit a major homerun in the merger deals being announced in the past two days," wrote Dick Bove, analyst with Rochdale Securities, referring to Berkshire Hathaway's (BRK.A Quote) acquisition of Burlington Northern (BNI Quote) and Stanley Works' (SWK Quote) buyout of Black & Decker (BDK Quote). Goldman served as an advisor on both deals. ...