Analysts' Actions: BTU JAZZ MYL SKUL TDG

NEW YORK ( TheStreet) -- CHANGE IN RATINGS

Aspen Insurance ( AHL) was upgraded at Credit Suisse to outperform from neutral. Restructuring initiatives will lead to increased earnings power, Credit Suisse said. Earnings estimates increased through 2014. New price target is $44.

Peabody Energy ( BTU) was downgraded at BMO Capital Markets to market perform from outperform. $22 price target. Valuation and balance sheet risk, BMO Capital Markets said.

CONSOL Energy ( CNX) was upgraded at BMO Capital Markets to outperform from market perform. $42 price target. Valuation call and balance sheet strength, BMO Capital Markets said.

Eagle Materials ( EXP) was downgraded at Sterne Agee to neutral from buy. Valuation call, Sterne Agee said.

Jazz Pharmaceuticals ( JAZZ) was initiated with a buy rating at Cantor Fitzgerald. JAZZ is an attractive growth story that has been held back by generic concerns over its key revenue driver, Xyrem, Cantor Fitzgerald said. Price target is $86.

Mylan ( MYL) was downgraded at Canaccord to neutral. Fewer catalysts are ahead, making upside from here limited, Canaccord said.

Skullcandy ( SKUL) was downgraded at DA Davidson to underperform from neutral. $4.50 price target. Brand repositioning reduces profits and visibility, DA Davidson said.

TransDigm ( TDG) was upgraded at Deutsche Bank to buy from hold. Easier aftermarket comps, deal flow and its recent stock underperformance drives the upgraded, Deutsche Bank said. Price target increased to $175.

STOCK COMMENTS/EPS CHANGES

Accenture ( ACN) price target was increased at Deutsche Bank. The update comes ahead of earnings, Deutsche Bank said. Shares should rebound on a pick-up in demand in the second half of 2013, Deutsche added. New price target is $87.

Aflac ( AFL) estimates were updated at Deutsche Bank. Estimates through 2015 were decreased. The new numbers reflecting the updated DB house views on the further weakening of the yen, Deutsche Bank said.

Salesforce.com ( CRM) price target was increased at Jefferies to $215. CRM released a 10-K with some additional data around regional revenue, headcount and expenses, Jefferies said.

McDonald's ( MCD) price target was increased to $108 at Deutsche Bank. February sales showed the U.S. business is getting back on track, Deutsche Bank said. Easier compares in the second quarter and attractive valuation keeps it a buy-rated stock, Deutsche said.

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