NEW YORK (

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CHANGE IN RATINGS

Barrick Gold

(ABX)

upgraded at Jefferies from Hold to Buy. $52 price target. Stock has lagged in 2010, but should now outperform, following a strong quarter.

Accenture

(ACN) - Get Report

upgraded at Barclays to Overweight from Equal Weight. The company will outperform as clients shift from cost-cutting mode to investing for growth. Price target raised to $52 from $43.

Applied Industrial

(AIT) - Get Report

downgraded at Keybanc from Buy to Hold. Valuation call, as the company faces margin headwinds.

AK Steel

(AKS) - Get Report

downgraded at JP Morgan. Rating lowered to Neutral from Overweight. Price target lowered to $21 from $27. 2010 EPS estimates lowered to $0.76 from $1.05.

AK Steel

(AKS) - Get Report

numbers reduced at UBS. Shares of AKS now seen reaching $18. Estimates also lowered, as electrical steel volumes are now expected to be flat. Neutral rating.

Beckman Coulter

( BEC) upgraded at Piper Jaffray. Rating raised to Overweight from Neutral. Maintains $73 price target. 2010 EPS estimates lowered to $4.39 from $4.40.

The Cheesecake Factory

(CAKE) - Get Report

upgraded at BofA/Merrill to Neutral from Underperform as strong 1Q10 sales return the company to positive comps and positive traffic. Price target surged to $30 from $19. 2010 and 2011 EPS estimates raised to $1.40 and $1.60, respectively.

Consol Energy

(CNX) - Get Report

upgraded at Barclay to Overweight from Equal Weight on valuation. Coal stocks have done well in recent months but CNX has underperformed the sector, Barclays said. Price target increased to $58 from $55.

Equifax

(EFX) - Get Report

downgraded at Baird from Outperform to Neutral. $37 price target. Company cut guidance, and the stock in already pricing a recovery in lending.

First Solar

( PALM) upgraded at BofA/Merrill to Buy from Neutral on increased visibility and higher indirect module sales. Price target set at $165. 2010 and 2011 EPS estimates lifted to $7.25 and $8.35, respectively.

First Solar

( PALM) upgraded at Baird from Neutral to Outperform. $160 price target. Company has moved downstream and the market has yet to factor in the new business model.

First Solar

( PALM) numbers upped at UBS. Shares of FSLR now seen reaching $140. Estimates also boosted, given the company's shift toward module sales. Neutral rating.

Owens Corning

( PALM) estimates, target raised at Goldman. Shares of OC now seen reaching $38. Estimates also increased, as the company is seeing better operating leverage. Neutral rating.

Owens Corning

( PALM) upgraded at Longbow to Buy. $41 price target. Recent positive sales trends should be sustainable.

Palm

( PALM) upgraded at Morgan Joseph from Hold to Sell. HPQ transaction should close and the price may ultimately rise to $1.4 billion.

Palm

( PALM) price target raised at Credit Suisse to $5.70 as HP agreed to purchase Palm for $5.70 a share. HP to pursue the smartphone market more aggressively. Neutral rating.

Palm

( PALM) upgraded at Kaufman from Sell to Hold. $5.70 price target. Stock appears fully valued, following the HPQ offer.

Patriot Coal

( PCX) downgraded at Barclays to Equal Weight from Outperform on valuation. Price target lifted to $26 from $23. 2010 and 2011 EPS estimates increased to -$0.78 and -$0.10, respectively.

Portfolio Recovery

(PRAA) - Get Report

upgraded at Jefferies from Underperform to Hold. $60 price target. Business has reached a fundamental inflection point.

RPC

(RES) - Get Report

upgraded at FBR from Underperform to Outperform. $19 price target. Estimates also upped, as the company has under-utilized pressure pumping capacity.

Robert Half International

(RHI) - Get Report

upgraded at Barclays to Equal Weight from Underperform as stock is more fairly valued after yesterday's sell off. Price target increased a dollar to $28.

Rockwell Automation

(ROK) - Get Report

upgraded at Deutsche Bank from Sell to Hold. $60 price target. Company is seeing pent-up MRO demand.

Rockwell Automation

(ROK) - Get Report

upgraded at Longbow to Buy. $75 price target. Margins have come back faster than expected.

Susquehanna Bancshares

(SUSQ)

upgraded at JP Morgan. Rating raised to Neutral from Underweight. Price target raised to $11.50 from $10.50. 2010 EPS estimates raised to $0.27 from $0.22.

STOCK COMMENTS / EPS CHANGES

American International

(AIG) - Get Report

target raised at UBS to $40. Stock still trades at a premium to its sum-of-the-parts valuation. Neutral rating.

Akamai Technologies

(AKAM) - Get Report

price target increased at Credit Suisse to $32.50 from $20.50 as M&E drives impressive 1Q10 results. Neutral rating. 2010 and 2011 EPS estimates improved to $1.37 and $1.55, respectively.

Akamai

(AKAM) - Get Report

estimates, target raised at FBR through 2011. Company is seeing accelerating volume growth. Market Perform rating and new $36 price target.

Allstate

(ALL) - Get Report

estimates, target boosted at FBR. ALL estimates were upped through 2011. Allstate Financial is showing better results. Outperform rating and new $48 price target.

Allegheny Technologies

(ATI) - Get Report

numbers boosted at Goldman. Shares of ATI now seen reaching $50. Estimates also upped, as the company is seeing better volumes and pricing. Neutral rating.

Franklin Resources

(BEN) - Get Report

numbers increased at Goldman through 2012. Company is seeing higher asset inflows and margins. Buy rating and new $136 price target.

Baidu.com

(BIDU) - Get Report

estimates, target increased at Goldman through 2012. Revenue growth is accelerating and acquisition costs are falling. Buy rating and new $760 price target.

Canadian Pacific Railways

(CP) - Get Report

target boosted at Credit Suisse to $59 from $53 as longer haul, bulk traffic propel 1Q10 earnings. Underperform rating. 2010 and 2011 EPS estimates improved to $3.53 and $4.00, respectively.

Corning

(GLW) - Get Report

estimates, target boosted at UBS. GLW estimates were upped through 2011. Company continues to benefit from strong demand for LCD televisions. Buy rating and new $25 price target.

Itron

(ITRI) - Get Report

estimates, target increased at UBS. Shares of ITRI now seen reaching $77. Estimates also raised, given the company's strong backlog. Neutral rating.

JB Hunt

(JBHT) - Get Report

numbers raised at FBR. JBHT estimates were increased through 2011. Buyback should help boost earnings. Outperform rating and new $44 price target.

Jones Apparel

(JNY)

numbers increased at Morgan Stanley. Shares of JNY now seen reaching $27. Estimates also raised, to match the company's new guidance. Overweight rating.

Jones Apparel

(JNY)

target, estimates boosted at Barclays. JNY price target increased to $26 from $24 as the company's turnaround plan for retail remains on track. 2010 and 2011 EPS estimates improved to $1.50 and $1.75, respectively. Equal Weight rating.

MeadWestvaco

(MWV)

estimates, target upped at Goldman. MWV estimates were boosted through 2012. Company is seeing better pension income. Neutral rating and new $32 price target.

Oneok

(OKE) - Get Report

estimates, target boosted at Morgan Stanley. OKE estimates were upped through 2012. Estimates also upped, as the company is seeing better storage differentials and marketing margins. Underweight rating and new $52 price target.

O'Reily Automotive

(ORLY) - Get Report

target, estimates raised at Credit Suisse to $52 from $48. 1Q10 results showed potential for future earnings. Maintain Outperform rating. 2010 and 2011 EPS estimates improved to $2.75 and $3.20, respectively.

Phillips-Van Heusen

(PVH) - Get Report

numbers boosted at Morgan Stanley. PVH estimates were upped through 2011. Demand could strengthen in the second half of the year. Overweight rating and new $73 price target.

Southern Company

(SO) - Get Report

numbers increased at FBR. Shares of SO now seen reaching $35.50. Estimates also raised, as the company is seeing higher volumes. Market Perform rating.

Triquint Semiconductor

(TQNT)

target, estimates higher at Barclays. TQNT price target raised a dollar to $10. Encouraged by strengthening revenues and margins. 2010 and 2011 EPS estimates increased to $0.69 and $0.80, respectively. Overweight rating.

Visa

(V) - Get Report

estimates, target raised at Goldman. Shares of V now seen reaching $105. Company is seeing higher volume trends. Buy rating.

VeriSign

(VRSN) - Get Report

target, estimate higher at Barclays. VRSN price target increased to $26 from $24 on improving DNS trends. 2010 and 2011 EPS estimates raised to $1.53 and $1.77, respectively. Equal Weight rating.

Wyndham Worldwide

(WYN)

numbers upped at FBR. Shares of WYN now seen reaching $31. Estimates also boosted, given strong trends in hotel bookings and vacation ownership sales. Outperform rating.

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