At this time it's hard to tell whether the market agrees with the CEO change at Citigroup or the stock is simply up because of its earnings report yesterday. Regardless, investors are getting encouraging reports from across industries, and the Dow Jones Industrial Average (^DJI 0.56%) is rallying for the second day in a row. As of 12:30 p.m. EDT the index is up 119 points, or 0.89%, to 13,544. With a number of earnings reports coming out today, you can guess that most of the announcements have been positive.

My colleague Robert Eberhard explains what UnitedHealth (UNH 1.61%) did right this past quarter. You can also get a preview of what to expect from other Dow companies reporting this week, courtesy of fellow Fool Dan Caplinger.

But even though the Dow is up, a few stocks are still trading lower on news that relates more specifically to their organizations. Coca-Cola (KO 2.14%) and Wal-Mart (WMT 0.46%) are two companies trading lower this morning.

So why are they down?
Out of the Five Dow components that announced earnings this morning, Coke was the only one to disappoint -- not something we have come to expect from the soft-drink giant. Coke posted revenue of $12.34 billion, whereas analysts were expecting $12.41 billion. The company blamed the typhoons in Asia and the weak economy in Europe as causes for the lower revenue numbers. While the Dow is up more than 200 points in two day, Coke is on a two-day losing streak -- yesterday from an analyst downgrade and today from a missed earnings report. Coke is trading lower by 0.6% this afternoon. Get the three key takeaways from Coke's earnings here.

On the day after positive retail-sales numbers were announced, king of retail Wal-Mart is trading lower by nearly 0.5%. The Wall Street Journal has reported that Wal-Mart hired Daniel Trujilo, who will become the company's head of international legal compliance. This hire stems from the investigations into the bribery allegations in Mexico. Trujilo will start at the end of October in a newly created position. This announcement reopens a sore that Wal-Mart investors would love to see heal over.