J.P. Morgan recently unveiled its top investment ideas for 2012 in its U.S. Year Ahead 2012. Though the company is constructive on fixed income securities, the focus is on equities.Specifically, the investment house sees the S&P 500 heading to 1430 by year's end. They recommend 65 stocks, with 28 having a 30% or greater implied upside potential."Valuation for stocks continues to remain extremely attractive, in our view," says Thomas Lee, chief U.S. equity strategist at J.P. Morgan. "We believe the most notable distortion is that the equity risk premium remains elevated."St. Jude Medical: New product launchesPotential to Upside: 30%Ticker: STJSector: Medical Supplies & Devices"St. Jude still has, by our estimation, one of the best pipelines in large-cap MedTech. Over the next 12 months new product approvals should pave St. Jude’s entry into two major new markets: transcatheter aortic valve replacement and renal denervation for drugresistant hypertension."Source: J.P. MorganBrinker International: Restructuring core systems and servicesPotential to Upside: 30%Ticker: EATSector: Restaurants"We came away impressed with the company’s “better not bigger” focus with all operational initiatives geared toward—and succeeding in—driving improved employee/customer satisfaction to improve shareholder returns."Source: J.P. MorganCVS: Pharmacy growth through generic launchesPotential to Upside: 31%Ticker: CVSSector: Retail"We believe healthy PBM operating income growth (driven by generic launches, new business, and streamlining benefits) coupled with stability in the retail pharmacy and ongoing share buybacks should lead to accelerating earnings growth in 2012."Source: J.P. MorganSee the rest of the story at Business InsiderPlease follow Money Game on Twitter and Facebook.See Also:BARCLAYS: These Are The Absolute Best Stocks For 2012JP MORGAN: 4 Stocks You Should Absolutely Avoid In 2012Citi's Tobias Levkovich Is Sticking To His S&P 500 Forecast For 2012

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