From what I've gathered most small software companies rarely invest in refactoring. Instead, they like to dangle the promise of doing so, perhaps with a new mod

From what I've gathered most small software companies rarely invest in refactoring. Instead, they like to dangle the promise of doing so, perhaps with a new modern language, as a carrot and stick routine to keep developers from leaving or to entice new employees to join the "team". Large companies, however, will typically do unit testing and refactoring already. So my guess is go with a medium sized software business.