Top Analyst Upgrades and Downgrades (ANF, ALGN, ACC, ARUN, FWLT, FTE, GPS, HMN, IR, KORS, MWW, PMT, RKUS, TWC, TUMI, URBN)

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These are some of the top analyst upgrades, downgrades and initiations seen in Wall St. research calls this Tuesday.

Abercrombie & Fitch Co. (NYSE: ANF) started as Neutral at Goldman Sachs.

Align Technology Inc. (NASDAQ: ALGN) started as Neutral at Goldman Sachs.

American Campus Communities Inc. (NYSE: ACC) reiterated Buy and raised estimates at Argus.

Aruba Networks Inc. (NASDAQ: ARUN) started as Neutral at J.P. Morgan and started as Outperform at Oppenheimer.

Foster Wheeler A.G. (NASDAQ: FWLT) cut to Neutral at Lazard.

France Telecom S.A. (NYSE: FTE) named as Bear of the Day at Zacks.

Gap Inc. (NYSE: GPS) started as Buy with $41 target at Goldman Sachs.

Horace Mann Educators Corp. (NYSE: HMN) named as value stock of the day at Zacks.

Ingersoll Rand PLC (NYSE: IR) maintained Hold into spin-off at Argus, and maintained Outperform and raised target to $53 at Credit Suisse.

Michael Kors Holdings Ltd. (NYSE: KORS) started with Conviction Buy rating and $75 target at Goldman Sachs.

Monster Worldwide Inc. (NYSE: MWW) named as Bull of the Day at Zacks.

PennyMac Mortgage Investment Trust (NYSE: PMT) raised to Outperform at KBW.

Ruckus Wireless Inc. (NYSE: RKUS) started as Neutral at Goldman Sachs, started as Outperform at Oppenheimer, started as Overweight at Morgan Stanley and started as Hold at Deutsche Bank.

Time Warner Cable Inc. (NYSE: TWC) reiterated Buy and raised target by $15 to $115 at Argus.

Tumi Holdings Inc. (NYSE: TUMI) started with Conviction Buy rating and $30 target at Goldman Sachs.

Urban Outfitters Inc. (NASDAQ: URBN) started as Neutral at Goldman Sachs.

Here are some other outlook pieces for the end of 2012 and 2013:

JON C. OGG

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