NEW YORK ( TheStreet) -- CHANGE IN RATINGS

Accenture ( ACN) initiated at Bank of America/Merrill Lynch with a Buy rating. $58 price target. Company is well-positioned and has plenty of runway.

Berry Petroleum ( BRY) was upgraded by Keybanc from Hold to Buy. $42 price target. Company has attractive oil assets.

Concur Technologies ( CNQR) initiated at Goldman Sachs with a Neutral rating. Company has strong margins, but already trades at a premium valuation.

Coinstar ( CSTR) downgraded at Thomas Weisel to Market Weight from Overweight as the market is factoring in too much upside. Price target lifted to $38 from $26.

FPL Group ( FPL) upgraded at Bank of America/Merrill Lynch to Buy from Neutral. Price target lifted to $54 from $51. Only diversified utility that can produce positive earnings growth next three-four years.

Petrohawk Energy ( HK) upgraded at FBR from Market Perform to Outperform. $30 price target. Company is closing its funding gap with asset sales and lower cap-ex spending.

Interpublic ( IPG) upgraded at Argus Research from Hold to Buy. $12 price target. Consumer economy is rebounding and the company should benefit from higher advertising spending.

Microchip Technology ( MCHP) upgraded at UBS from Neutral to Buy. $34 price target. Estimates also raised, as the company is positioned well coming out of the recent industry downturn.

Monster Worldwide ( MWW) upgraded at Credit Suisse to Outperform from Neutral on improving labor conditions and rising operating metrics. Price target jumped to $22 from $15. 2009 and 2010 EPS estimates lifted to 35 cents and 3 cents, respectively.

Protective Life ( PL) downgraded at Bank of America/Merrill Lynch to Neutral from Buy on valuation. Price target lifted to $25 from $23.

R.R. Donnelley ( RRD) was initiated at Robert Baird with an Outperform rating. $27 price target. Company is positioned to benefit from a cyclical recovery in advertising spending.

SuccessFactors ( SFSF) upgraded at Janney Montgomery to Buy. $24 price target. Sales and margins have improved from trough numbers in the third quarter.

Sensata Technologies ( ST) initiated at Barclays with an Overweight rating and $24 price target. Visibility to growth, healthy margins and solid cash generation.

Waddell & Reed Financial ( WDR) downgraded at Bank of America/Merrill Lynch to Neutral from Buy on valuation. Price target raised to $40 from $36.

Zions Bancorporation ( ZION) upgraded at Keefe, Bruyette & Woods from Underperform to Market Perform. $25 price target. Estimates also raised, as the company is seeing lower net charge-offs.

STOCK COMMENTS / EPS CHANGES

Zions Bancorporation ( ZION) numbers boosted at FBR Capital Markets. Shares now seen reaching $27. Estimates also raised, as the credit turnaround is gaining momentum. Outperform rating.

Arch Coal ( ACI) estimates were raised through 2012 at FBR Capital Markets. Company had a weak quarter, but is seeing higher met coal volumes. Outperform rating and $39 price target.

Atheros ( ATHR) estimates, target boosted at FBR Capital Markets. Shares now seen reaching $43. Company is seeing higher demand and gaining market share. Market Perform rating.

Citigroup ( C) estimates, target increased at UBS. Shares now seen reaching $5. Estimates also raised, even though numbers should tail off from a strong first quarter. Neutral rating.

Citigroup target, estimates raised at Barclays. Price target increased $1 to $6 after mixed first-quarter results. 2010 and 2011 EPS estimates lifted to 35 cents and 45 cents, respectively. Overweight rating.

Corning ( GLW) target, estimates raised at Barclays. Price target increased $1 to $24. Expecting an earnings beat and raised guidance. 2010 and 2011 EPS estimates increased to $1.85 and $2.00, respectively.

Halliburton ( HAL) estimates, target raised at Goldman Sachs. Estimates were increased through 2012. Company is seeing higher margins in North America, and international growth is around the corner. Buy rating and new $43 price target.

Home Depot ( HD) numbers raised at FBR Capital Markets. Shares now seen reaching $40, according to FBR Capital Markets. Estimates also increased, as checks suggest the company is seeing higher sales trends. Outperform rating.

IBM ( IBM) numbers boosted at Barclays. IBM 2010 and 2011 EPS estimates raised to $11.22 and $12.40, respectively, as company's first quarter was in line with expectations. Maintain Equal Weight rating and $145 price target.

IBM estimates boosted at Goldman Sachs through 2012. Company is seeing higher sales, but currency trends are adding to costs. Neutral rating and $140 price target.

Eli Lilly ( LLY) numbers cut at Barclays. 2010 and 2011 EPS estimates sunk to $4.49 and $4.29, respectively. 35-cent negative impact to EPS from health care reform. Maintain Equal Weight rating and $39 price target.

Eli Lilly estimates lowered at Goldman were cut through 2012 at Goldman Sachs. Company will see lower sales, given health care reform. Sell rating and $34 price target.

Lowe's ( LOW) estimates, target boosted at FBR Capital Markets. Estimates were raised through 2011. Company is likely seeing better sales trends. Outperform rating and new $30 price target.

Lam Research ( LRCX) numbers boosted at UBS through 2011. Company should benefit from higher memory cap-ex spending. Buy rating and new $52 price target.

MGM Mirage ( MGM) added to Conviction Buy list at Goldman Sachs. Decline following the convertible offering has created an attractive buying opportunity. $17.50 price target.

Monsanto ( MON) target, estimates cut at Credit Suisse. Price target lowered to $72 from $86 on higher competition. 2010 and 2011 EPS estimates trimmed to $3.13 and $3.58, respectively. Maintain Neutral rating.

M&T Bank ( MTB) estimates, target upped at FBR Capital Markets. Estimates were increased through 2011. Company is seeing lower credit costs and improving capital ratios. Market Perform rating and new $82 price target.

Standard Pacific ( SPG) numbers boosted at UBS. Estimates were raised through 2011. Company is finding lots at attractive prices and community growth should accelerate. Neutral rating and new $5.25 price target.

Trina Solar Limited ( TSL) target raised at Barclays, although estimates are mixed. Price target increased to $27 from $25 as second-half 2010 estimates appear conservative. 2010 EPS estimates cut to $2.49. 2011 EPS estimate raised to $2.04. Equal Weight rating.

United Technologies ( UTX) target upped at UBS. Shares now seen reaching $82. Company has lagged its peers but should catch up as the economic recovery continues. Buy rating.

Werner Enterprises ( WERN) estimates lowered at FBR Capital Markets. Estimates were reduced through 2011. Company is seeing softer pricing. Market Perform rating and $25 price target.
This article was written by a staff member of TheStreet.com.