The Answer to the question depends on your personal preferences.
If you prefer higher, constant pay and benefits for essentially less work, less pressure, and more job security, go for a big company. Remember that at large organizations will usually have checks and backups to make sure people don't "mess up" - which means you can relax sometimes.
Also, if you need to "downshift" for personal reasons - a large company will usually be able to accomodate you. Task life cycles tend to be longer, too - which allows for a more laid back atmosphere.
If you prefer a challenging but Risky environment with potentially HUGE financial (think stock options) and professional bonuses (such as making Vice President before 30), a small company is the place for you. Bear in mind that, especially in senior positions, one strike (not even 3) could mean you're out. Also (as someone mentioned) the company might close. This tends to lead to 24/7 organization culture. Expect long workdays and calls on your cell phone at all hours. I've known people who didn't leave their office for a week-eating and sleeping (very little) at their office.
Management in Small companies tends to be more erratic (As a general rule, they have less experience) and prone to radical changes in strategy. This often leads to situations where employees are put under pressure to finish something quickly only be told to move to a completely different objective the next day - many people find this exasperating.
It should be understood that this isn't a black/white situation: There are many types of organizations in the middle between these two extremes.
Two Cautionary notes: The above recommendations are based on my experiences - Mostly in the telecommunication equipment industry - (I've worked at both large and small companies - including one that I founded).
Also, I should mention that most of my experiences are from outside Canada.
Hope this helps.
Almo
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