Yes, the size of the company matters but even more important than size is the specifics regarding the potential transferee's job duties - for example, how many

Yes, the size of the company matters but even more important than size is the specifics regarding the potential transferee's job duties - for example, how many employees is he or she managing now and how many will he or she be managing in the U.S. or how advanced, specialized, or proprietary is the knowledge possessed by the potential transferee and required for the performance of his or her job now and in the U.S.? Note that as a general rule, new/small company Ls are tough to get approved and almost always involve a battle with USCIS.