NEW YORK (TheStreet) -- CHANGE IN RATINGS

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

American Express

(AXP) - Get Report

upgraded at FBR from Underperform to Market Perform. $37 price target. Better credit performance could lower near-term risk.

Big Lots

(BIG) - Get Report

upgraded at Pali from Neutral to Buy. $31 price target. Merchandising is improving, which should drive earnings higher.

Compania Buenaventura

(BVN) - Get Report

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) - Get Report

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)

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) - Get Report

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

Halliburton

(HAL) - Get Report

numbers increased at Goldman to $35. Estimates also boosted, to reflect better international growth. Neutral rating.

Halliburton

(HAL) - Get Report

upgraded at Natixis to Buy. $38 price target. Estimates also raised, to reflect a modest business recovery.

Southwest Airlines

(LUV) - Get Report

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.

Mattel

(MAT) - Get Report

numbers boosted at UBS. Shares to $22. Estimates also raised, to reflect higher realized gross margins. Neutral rating.

Mattel

(MAT) - Get Report

downgraded at Morgan Joseph to Hold. Valuation call, as retailers remain cautious with orders.

Marvell Technology

(MRVL) - Get Report

rated new Buy at Citigroup. $21 price target. Company is growing faster than its peers and is in the early stages of a cyclical recovery.

Pfizer

(PFE) - Get Report

reinstated at Barclays with an Overweight rating and $21 price target. 2009 and 2010 EPS estimates set at $1.97 and $2.22, respectively.

SL Green Reality

(SLG) - Get Report

downgraded at Merrill/BofA to Neutral from Overweight on valuation. Price target cut from $45 to $43.

Sohu.com

(SOHU) - Get Report

upgraded at Pali from Sell to Neutral. Online advertising is improving and the company should also benefit from the economic rebound in China.

Tellabs

( TLAB) downgraded at UBS. Rating lowered to Neutral from Buy. Fiscal 2010 EPS estimates raised to $0.27 from $0.26.

STOCK COMMENTS / EPS CHANGES

Bank of America

(BAC) - Get Report

estimates cut at Morgan Stanley through 2011. Company is skewed to early-cycle credit, but remains the best way to play an improvement in this area. Overweight rating and $30 price target.

Bank of America

(BAC) - Get Report

target raised, estimates changed at Barclays. Price target lifted to $20 from $17. 2009 EPS estimate lowered to $0.40 from $0.50, 2010 unchanged at $1.10. Maintain Equal Weight rating.

Peabody Energy

(BTU) - Get Report

target raised at FBR. Shares now seen reaching $49. Company should benefit from higher steam coal prices. Outperform rating.

CBS

(CBS) - Get Report

target boosted at Morgan Stanley to $16. Entire sector should begin to see better advertising growth. Overweight rating.

Capital One

(COF) - Get Report

numbers boosted at FBR. Estimates were raised through 2010. Company should post strong earnings this week, to reflect lower loan losses. Market Perform rating and $40 price target.

Coach

(COH)

price target raised at Credit Suisse to $28 from $23 on expected strong quarterly results. Maintain Neutral rating. 2010 and 2011 EPS estimates set at $1.75 and $1.76, respectively.

Coach

(COH)

price target, estimates boosted at Barclays. Price target raised to $40 from $36 on improving trends. 2010 and 2011 EPS estimates increased to $2.00 from $1.90 and to $2.20 from $2.10, respectively. Reiterate Overweight rating.

Developers Dvsfd

(DDR)

price target boosted at Merrill/BofA. DDR price target raised to $9.40 from $7.50 on improving NOI stream. Maintain Neutral rating.

Dr. Pepper Snapple

(DPS)

numbers increased at UBS. Shares now seen reaching $31. Estimates also raised, to reflect better expected volume growth. Neutral rating.

Estee Lauder

(EL) - Get Report

numbers boosted at Goldman through 2012. Labor costs remain higher, but the company is seeing better sales. Sell rating and new $37 price target.

First Horizon

(FHN) - Get Report

estimates raised at FBR through 2010. Credit trends are improving. Market Perform rating and $12 price target.

Fidelity National

(FIS) - Get Report

target increased at Credit Suisse to $25 from $23. 2009 and 2010 EPS estimates set at $1.73 and $1.95, respectively. Maintain Neutral rating.

General Electric

(GE) - Get Report

numbers raised at Morgan Stanley through 2010. Company should continue to deliver strong cash earnings. Overweight rating and new $20 price target.

Genzyme

( GENZ) estimates, target lowered at Morgan Stanley. Shares now seen reaching $58. Estimates also cut, as R&D spending remains high and the company will ultimately lose some lucrative patents. Equal-weight rating.

Corning

(GLW) - Get Report

estimates raised at Goldman through 2011. Company should benefit from strong demand for PC's and LCD TV sales. Neutral rating and $17 price target.

Genuine Parts

(GPC) - Get Report

numbers lowered at Goldman to $41. Estimates also cut, to reflect lower realized EBIT margins. Neutral rating.

Harley-Davidson

(HOG) - Get Report

estimates, target boosted at Goldman. Shares of HOG now seen reaching $23. Estimates also raised, to reflect better operating performance in the core motorcycle business. Neutral rating.

Mastercard

(MA) - Get Report

estimates raised at Goldman through 2010. Margins are improving, as the consumer remains steady and currency trends are improving. Buy rating and $250 price target.

Merck

(MRK) - Get Report

price target up, estimates down at Barclays. Price target raised to $34 from $31. 2009 and 2010 EPS estimates cut to $3.22 from $3.27 and to $3.40 from $3.41, respectively. Reiterate Overweight rating.

Netflix

(NFLX) - Get Report

price target raised at Thomas Weisel to $57 from $51. Reiterate Overweight rating. 2009 and 2010 EPS estimates set at $1.77 and $2.07, respectively.

Pfizer

(PFE) - Get Report

estimates raised at Credit Suisse. PFE 2009 and 2010 EPS estimates to $2.01 from $1.99 and to $2.42 from $2.23, respectively. Maintain Outperform rating and $21 price target.

Solera

(SLH)

estimates, target increased at Goldman. Shares now seen reaching $35. Estimates also boosted, to reflect better sales and the weaker dollar. Neutral rating.

Tupperware

(TUP) - Get Report

target, estimates raised at Merrill/BofA. Price target increased to $49. 2009 and 2010 EPS estimates raised to $2.73 from $2.29 and to $3.24 from $3.19, respectively. Reiterate Buy rating.

Time Warner

(TWX)

target boosted at Morgan Stanley to $36. Advertising is improving, driven by auto demand and in anticipation of election spending in 2010. Overweight rating.

Visa

(V) - Get Report

estimates boosted at Goldman through 2012. Company is likely to see accelerated revenue growth, and should also benefit from better currency trends. Buy rating and $85 price target.

Walter Energy

(WLT)

target lowered at FBR to $72. Company seeing lower production rates but higher steam coal prices. Market Perform rating.

This article was written by a staff member of TheStreet.com.