JP Morgan has published a research report on Capital One Financial (NYSE:

) after previewing 4Q results for the company. In the report, JP Morgan writes "The update to our estimates incorporates managed data through December (released yesterday morning). Capital One is expected to report 4Q10 earnings Thursday, January 17, after the close. Consistent with recent trends, investors will focus on 4 key issues: (1) loan growth; (2) margin stability; (3) credit performance; and (4) mortgage put-back risk. We expect credit to be viewed positively, margins to be neutral, and loan growth to remain a challenge. Put-back risk is a wildcard that may create short-term volatility in COF shares." JP Morgan maintains its Neutral rating but has raised the price target from $41 to $45. Capital One Financial closed yesterday at $48.01.