Analysts' Actions: MA, GE, LLY, PEP, NYX, TIF

NEW YORK ( TheStreet) -- CHANGE IN RATINGS

Accenture ( 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.

Umpqua Holdings ( UMPQ) downgraded at J.P. Morgan to Neutral from Over-weight, J.P. Morgan said. $13.50 price target.

Urban Outfitters ( URBN) downgraded at Baird from Outperform to Neutral, Robert Baird said. $28 price target. CEO transition could disrupt business.

Urban Outfitters downgraded at Citigroup from Buy to Sell, Citigroup said. $20 price target. CEO departure lowers faith in business turnaround.

WebMD Health ( WBMD) downgraded at Wells to Market Perform, Wells Fargo said. Estimates also cut, to match the company's new guidance.

WebMD Health downgraded at Morgan Stanley. $20 price target. Persistent business underperformance.

STOCK COMMENTS / EPS CHANGES

Cree ( CREE) estimates, target lowered at UBS. Shares of CREE now seen reaching $25, according to UBS. Estimates also lowered on mixed near term and low visibility.

Salesforce.com ( CRM) target lowered at Morgan Stanley to $150, Morgan Stanley said. Higher risk discount and currency. Overweight rating.

Gannett ( GCI) numbers raised at UBS. Shares of GCI now seen reaching $15, according to UBS. Estimates also increased on return of capital and early 2012 print trends. Neutral rating.

Goldman Sachs ( GS) estimates lowered at Citigroup through 2012, Citigroup said. Tough macro and regulatory environment. Buy rating and $125 price target.

KeyCorp ( KEY) target raised at J.P. Morgan to $9.50, J.P. Morgan said.

Lululemon ( LULU) estimates raised at KeyBanc through 2012, KeyBanc said. Company raised guidance on stronger than expected sales. Maintain Buy rating and $69 price target.

Microsoft ( MSFT) estimates lowered at Think through 2013, Think Equity said. Lower PC unit shipments. Maintain Hold rating.

NCR ( NCR) cut from Conviction List at Goldman. NCR was removed from the Conviction Buy list, according to Goldman Sachs. Valuation call, based on a $19 price target.

Tiffany & Co ( TIF) target lowered at Morgan Stanley tO $66, Morgan Stanley said. Holiday comps below expected. Equal-weight rating.

Tiffany & Co estimates lowered at KeyBanc through 2012, KeyBanc said. Weak near term demand trends will continue to pressure results. Maintain Buy rating and $88 price target.

United Continental ( UAL) estimates lowered at Sterne Agee through 2011, Sterne Agee said. December traffic comes in light. Buy rating and $38 price target.

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

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