Also

* Coca-Cola Co. said the Securities and Exchange Commission had upgraded a 7-month-old probe into accounting and marketing fraud allegations brought by a fired executive. The agency issued a formal order of investigation, giving it the power to subpoena documents or employees.

* AT&T; Wireless Services Inc. has hired Merrill Lynch & Co. as an advisor, indicating that it may seek offers from potential buyers other than Cingular Wireless, people familiar with the matter told Bloomberg News.