NEW YORK ( TheStreet) -- CHANGE IN RATINGSAccenture ( ACN) downgraded at Goldman from Buy to Neutral, Goldman Sachs said. Growth could slow, heading into 2012. AK Steel ( AKS) upgraded at Credit Suisse from Neutral to Outperform, Credit Suisse said. $12 price target. Company is seeing lower input costs and should benefit from better end-market demand. Brookline Bancorp ( BRKL) upgraded to buy at TheStreet Ratings. Franklin Resources ( BEN) downgraded at KBW to Market Perform, Keefe, Bruyette & Woods said. $111 price target. Estimates also cut, because of asset outflows. Franklin Resources downgraded at Citigroup from Buy to Neutral, Citigroup said. $105 price target. Flow picture deteriorates. DirecTV ( DTV) upgraded at Bernstein from Market Perform to Outperform, AllianceBernstein said. $52 price target. Consensus is sufficiently sober and valuation is compelling. General Motors ( GM) upgraded at Piper from Neutral to Overweight, Piper Jaffray said. $31 price target. Better outlook for the U.S. market, following the Detroit auto show. Coca-Cola ( KO) downgraded at UBS from Buy to Neutral, UBS said. $70 price target. Currency headwinds, vols moderating, valuation rich downgrade. Lazard ( LAZ) downgraded at Citigroup from Buy to Neutral, Citigroup said. $30 price target. Slower M&A cycle rebound. Eli Lilly ( LLY) rated new Underweight at Morgan Stanley. $35 price target. Generic pressures drive long-term financial declines. Mastercard ( MA) downgraded at Goldman from Buy to Neutral, Goldman Sachs said. Valuation call, after the stock gained 66% in 2011. NYSE Euronext ( NYX) downgraded at KBW to Market Perform, Keefe, Bruyette & Woods said. $30 price target. Deal not likely to pass in Europe. PepsiCo ( PEP) downgraded at UBS from Buy to Neutral, UBS said. $64 price target. Higher investment spending and uncertain growth. Ralph Lauren ( RL) downgraded at Wells from Outperform to Market Perform, Wells Fargo said. Company could suffer a similar fate as TIF, given its exposure to the luxury market and New York City. Southwestern Energy ( SWN) downgraded at Baird from Outperform to Neutral, Robert Baird said. $39 price target. Company will be hurt by lower natural gas prices. Trustmark Corp ( TRMK) downgraded at J.P. Morgan to Under-weight from Neutral, J.P. Morgan said. $24.50 price target.