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S.G. Warburg analyst Lisbeth Barron raised her rating on Marvel Entertainment Group Inc. to “buy” from “hold.” Marvel stock fell Tuesday after it reported fourth-quarter net income of 15 cents a share, compared with an Institutional Brokers Estimate System consensus estimate of 16 cents.

Barron thinks that estimate was too high, and said she had been expecting Marvel to report net income of 14 cents a share. Marvel posted 1993 net income of 55 cents a share, vs. 33 cents a share a year earlier.

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A meeting of creditor banks of Euro Disney SCA will proceed today, even though an independent audit hasn’t yet been completed, sources said. The banks’ audit, commissioned from KPMG Peat Marwick, had been held up due to trouble obtaining information from Walt Disney Co., Euro Disney’s parent, and its accountant Price Waterhouse. However, “We have been fully cooperative with them, ” said a Disney rep.

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