Wall Street opens flat ahead of earnings season

(Reuters) - U.S. stocks opened little changed on Tuesday as investors await the earnings season to assess if fourth-quarter corporate performance justifies Wall Street's record levels.

The Dow Jones Industrial Average was down 24.77 points, or 0.12 percent, at 19,862.61, the S&P 500 remained unchanged at 2,268.9 and the Nasdaq Composite index was up 5.12 points, or 0.09 percent, at 5,536.94.

(Reporting by Yashaswini Swamynathan in Bengaluru; Editing by Saumyadeb Chakrabarty)