NEW YORK ( TheStreet) -- CHANGE IN RATINGS

American Eagle Outfitters ( AEO) downgraded at Brean Murray from Hold to Sell. $10 price target. Inventory remains high, ahead of back-to-school season.

Accretive Health ( AH) initiated at JP Morgan with an Overweight rating and $27 price target. 2010 EPS estimates of 22 cents.

Accretive Health ( AH) initiated at Credit Suisse with an Outperform rating and $17 price target. The company is well-positioned to benefit from the positive long-term trends in the revenue cycle industry, Credit Suisse said.

Accretive Health ( AH) was initiated with a Neutral rating at Robert Baird. $15 price target.

Akamai Technologies ( AKAM) downgraded from Buy to Neutral at Merriman, Curhan Ford. Valuation call, as the stock is up 80% year-to-date.

Ameriprise Financial ( AMP) was upgraded from Hold to Buy at Citigroup. $50 price target. Estimates also boosted, as the company should be able to successfully integrate the Columbia acquisition.

AthenaHealth ( ATHN) initiated at JP Morgan with a Neutral rating and $34 price target. 2010 EPS estimates of 49 cents.

Bristol-Myers ( BMY) was initiated with a Hold rating at Soleil Securities. $28 price target. Company has a promising pipeline, but already trades at a premium valuation.

Berkshire Hathaway ( BRK.B) was initiated with a Buy rating at Goldman Sachs. Intrinsic value of the stock is up around $101, and the company is leveraged to a cyclical economic recovery.

Covidien ( COV) was downgraded from Buy to Neutral at Goldman Sachs. $48 price target. Estimates also cut, as merger-and-acquisition dilution and currency should weigh on earnings.

Walt Disney ( DIS) was upgraded to Buy at Goldman Sachs. $42 price target. Company has a strong film slate and parks pricing appears to be recovering.

Genworth Financial ( GNW) was upgraded from Equal-weight to Overweight at Morgan Stanley. $20 price target. Improving mortgage insurance results should help drive growth.

KBR ( KBR) was initiated with a Buy rating at Sterne Agee. $28 price target. Company could see a higher multiple, with backlog quality improving.

Eli Lilly ( LLY) was initiated with a Sell rating at Soleil Securities. $28 price target. Company will have several products coming off patent soon.

MedAssets ( MDAS) was initiated with a neutral rating and $32 price target at JP Morgan. 2010 EPS estimates of 91 cents.

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